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随着电子信息技术的普及应用,实行会计电算化管理的企业越来越多。企业在建立了电算化会计系统后,会计核算和财务管理的环境发生了变化,如何充分发挥会计电算化的快捷高效,使企业内部控制在新的环境下不落后于形势,确保企业财产安全呢?建立一整套适合电算化会计系统的内部控制制度就显得尤为重要。
With the popularization and application of electronic information technology, the implementation of computerized accounting management more and more enterprises. After the establishment of the computerized accounting system, the environment of accounting and financial management has changed. How to give full play to the efficiency and efficiency of computerized accounting so that the internal control of the enterprise does not fall behind in the new environment and ensure that the enterprise property Security? To establish a set of internal control system for computerized accounting system is particularly important.