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近几年,基于信息化环境规模的扩大,传统的手工会计已由电算化会计替代,并快速过渡到了财务信息系统时代。财务信息系统的搭建,大大提高了会计工作效率,同时,也对单位财务工作的内部控制机制提出了新的要求。为达到财务信息系统与内部控制的有机结合,本文就会计信息系统的内部控制措施与方法提出一些见解。
In recent years, based on the expansion of the scale of information environment, traditional manual accounting has been replaced by computerized accounting and has rapidly transitioned to an era of financial information system. The establishment of the financial information system has greatly enhanced the efficiency of accounting work. At the same time, it also sets new requirements on the internal control mechanism of the unit’s financial work. In order to achieve the organic combination of financial information system and internal control, this article puts forward some opinions on the internal control measures and methods of accounting information system.