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目前企业不断完善的电算化会计实务已成“潮流”趋势,给企业发展带来了新的福音。然而,任何一家实现会计电算化的企业,其会计业务处理总是存在不同程度的内控管理问题。本文将从企业实现会计电算化后存在的内控管理问题出发,加强会计电算化的理论研究,针对存在的问题提出相应的管理措施,以健全电算化理论体系和利用电算化理论对实践进行指导。
At present, the continuous improvement of computerized accounting practices has become a “trend” trend, bringing a new gospel to the development of enterprises. However, for any enterprise that conducts computerized accounting, there are always some problems of internal control management in accounting business. This article will proceed from the internal control management problems existing after the computerized accounting in enterprises, strengthen the theoretical research of computerized accounting, put forward the corresponding management measures for the existing problems, in order to perfect the computerized theoretical system and the theory of computerized Practice guidance.