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现代社会经济活动的节奏越来越快,传统的手工会计模式已经跟不上时代的节奏,在这种情况下,会计电算化就成了契合时代特征,符合企业需求的有效方式。相对于传统的手工会计,电算化会计对会计信息处理的速度和准确性大大提高,电算化会计替代手工会计可谓是会计发展史上的一个明显标志。会计电算化的实施给企业带来了更大的发展可能,但同时也带来了包括内部控制难度在内的新的挑战,这也对构建更为合理的基于会计电算化系统的内部控制框架提出了新的要求。
The pace of economic activity in modern society is getting faster and faster, and the traditional manual accounting mode can not keep pace with the times. Under such circumstances, computerized accounting has become an effective way to meet the needs of the times and meet the needs of enterprises. Compared with the traditional manual accounting, computerized accounting greatly enhances the speed and accuracy of accounting information processing. Computerized accounting alternative manual accounting can be described as a clear sign of the history of accounting. The implementation of computerized accounting has brought more possibilities for the development of the enterprise, but it also brings new challenges including the difficulty of internal control. This also has an important role in building a more reasonable accounting computerized system based on internal The control framework raises new requirements.