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随着市场经济体系的逐步完善,我国对企业和单位经济的管理日益加强,会计电算化是实现企业和单位现代化管理的关键,由于会计电算化存在着存储、输入、安全和管理等一系列问题,因此需要加强对会计电算化的研讨,特别是加强对内部控制措施的研究。本文说明了会计电算化对内部控制的影响,描述了当前存在于会计电算化的内部控制问题,提供了加强会计电算化内部控制的措施,希望为会计实现信息化,更好地提高经济效益服务。
With the gradual improvement of the market economy system, the management of the economy of enterprises and units in our country is increasingly strengthened. Accounting computerization is the key to realizing the modern management of enterprises and units. Because of the existence of storage, input, security and management in computerized accounting Series of issues, it is necessary to strengthen the accounting computerization seminars, in particular, to strengthen the study of internal control measures. This paper describes the impact of accounting computerization on internal control, describes the current internal control problems in accounting computerization, provides measures to strengthen the internal control of accounting computerization, hoping to achieve better accounting informationization Economic benefits services.