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会计电算化影响会计内部控制己是不争的事实。在电算化环境下,企业的财务管理方式发生的改变不仅仅是由于计算机等信息技术的采用,更深层次的变革是企业的流程重组过程。本文将在分析会计电算化对内部控制的主要影响的前提下,客观评价当前我国盐业运销企业内部控制存在的主要问题,从而提出若干建议。
It is an indisputable fact that accounting computerization affects the internal control of accounting. In the computerized environment, the financial management of enterprises has changed not only because of the adoption of computer and other information technologies, but also to deeper changes in the process of restructuring of enterprises. Based on the analysis of the main influence of accounting computerization on internal control, this article objectively evaluates the main problems existing in the internal control of salt industry distribution and marketing in our country and puts forward some suggestions.