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随着近年来计算机技术的迅速发展,会计电算化发展到具有人工智能的会计管理信息系统阶段,给企业的内部控制提出更多的要求,会计电算化发展到一定阶段,必然需要建立健全内部控制制度,本文从建立健全操作控制制度,人员权限控制,安全控制及内部审计制度等方面着手,有助于防止违规,违法行为的发生。因此需要建立一套适合会计电算化系统的内控制度。
With the rapid development of computer technology in recent years, the development of accounting computerization has reached the stage of accounting management information system with artificial intelligence, which puts forward more requirements for the internal control of enterprises. The development of accounting computerization reaches a certain stage and it is necessary to establish and perfect Internal control system, this article from the establishment and improvement of operational control system, personnel authority control, safety control and internal audit system and so on, helps to prevent violations, illegal acts. Therefore, we need to establish a set of internal control system suitable for computerized accounting system.