论文部分内容阅读
随着会计电算化的普及,电算化会计系统的内部控制突显出十分重要的意义。本文主要分析了电算化会计信息系统对内部控制的影响,并提出了建立一套较为完善的控制制度的思路:首先,企业要建立起一整套内部控制制度,以加强和完善对计算机会计系统涉及的各个部门和人员的管理和控制;其次,加强对计算机会计系统运行过程的日常控制;第三,加强系统内部规章制度的控制。
With the popularization of accounting computerization, the internal control of computerized accounting system highlights the very important significance. This paper analyzes the impact of computerized accounting information system on internal control and puts forward the idea of establishing a relatively complete control system: First, enterprises should establish a set of internal control system to strengthen and improve the computerized accounting system Involved in the management and control of various departments and personnel; Second, to strengthen the daily control of the computer accounting system operation process; Third, to strengthen the control of the system’s internal rules and regulations.