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计算机应用技术在财务会计方面的不断应用,一方面企业的会计核算模式也发生了相应的变化,另一方面也提高了会计信息的准确性以及工作效率。但同时也改变了会计核算流程、数据的存储方式等,从而对企业的管理工作提出了更高的要求。因此,为了规范经济业务的会计处理流程,保证会计信息质量,确保企业资产完整,企业有必要加强财务信息内部控制体系的建设。
The continuous application of computer application technology in financial accounting, on the one hand the accounting model of the enterprise has also undergone corresponding changes, on the other hand also increased the accuracy of accounting information and work efficiency. But also changed the accounting process, data storage, etc., which put forward higher requirements for the management of enterprises. Therefore, in order to regulate the accounting process of economic business, ensure the quality of accounting information and ensure the integrity of the enterprise assets, it is necessary for the enterprises to strengthen the construction of the internal control system of financial information.