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会计电算化在企业的广泛应用,给财务工作带来了变革,同时也对企业原有的内部会计控制提出了挑战。本文对目前电算化系统下内部会计控制可能存在的问题进行分析后,就如何加强会计电算化下的内部控制进行了探讨。
The extensive application of computerized accounting in the enterprise brings about the change of financial work, and also poses a challenge to the original internal accounting control of the enterprise. After analyzing the possible problems of the internal accounting control under the current computerized system, this article discusses how to strengthen the internal control under the computerized accounting.