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随着计算机技术、网络技术、通讯技术和数据库技术的飞速发展,会计电算化已成为必然的趋势。会计电算化带来高效的处理能力的同时也伴随着许多问题,其中会计电算化内部控制是所有问题的关键与核心。本文通过对我国会计电算化内部控制的现状研究,揭示出目前我国会计电算化内部控制存在的一系列问题。并对如何加强和完善会计电算化内部控制提出了措施和方案。
With the rapid development of computer technology, network technology, communication technology and database technology, computerized accounting has become an inevitable trend. Accounting computerization brings with it an efficient processing power as well as many problems. The internal control of computerized accounting is the key and the core of all the problems. This paper studies the current situation of internalization of accounting computerization in our country and reveals a series of problems existing in the internal control of computerized accounting in our country at present. And how to strengthen and improve the internal control of computerized accounting measures and programs put forward.