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伴随我国经济的快速发展,企业的竞争越发激烈,对企业会计工作提出的要求不断提高。在竞争趋势激烈的大背景下,利用先进的技术来加强企业的内部控制,提高企业的财务管理水平,增强企业的核心竞争力显得尤为重要。会计电算化的应用,方便了会计工作人员,同时改变了会计人员处理会计数据的方式,会计电算化的进一步运用,为企业的内部控制建立了一定的可行性,完全把会计内部控制的范围扩大了,致使原有的会计制度和准则没有完全跟随会计发展的趋势。本文主要从会计电算化对当前的内部控制的整体影响进行探析,尝试一系列能利用会计电算化帮助进行内部控制的可行性,从而实现电算化控制下的会计工作,并对后来研究人员尽量提供一些有用的参考依据。
With the rapid economic development in our country, the competition of enterprises is fiercer and fiercer, and the requirements for enterprise accounting work are constantly increasing. Under the background of fierce competition, it is particularly important to use advanced technology to strengthen the internal control of enterprises, improve their financial management level and enhance their core competitiveness. The application of accounting computerization has facilitated the accounting staff, at the same time changed the accounting staff to deal with the accounting data, the further use of accounting computerization, for the enterprise’s internal control established a certain feasibility, fully accounting internal control The scope has expanded, resulting in the original accounting system and guidelines do not fully follow the trend of accounting development. This article mainly analyzes the overall influence of accounting computerization on the current internal control and tries a series of accounting computerization to help the feasibility of internal control in order to achieve the computerized accounting control work, Staff try to provide some useful reference.