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会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务,并以电子计算机作为工具替代手工记账、算账、报账等传统方式,实现会计信息的收集、整理、输出、分析、预测、决策的过程。内部控制是单位为提高会计信息质量,保护资产的安全和完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。近年来,我国十分重视对内部控制的研究,并发布了一系列规范和指导意见,促进了单位内部控制的建立和完善。但是,会计电算化的发展又给内部控制带来了新的问题和挑战。本文主要分析会计电算化对内部控制的影响,并以此为基础探讨电算化会计信息系统环境下的内部控制建设问题,指出企业实行会计电算化后,确保系统能够正常、安全、有效运行的方法及措施。
Accounting computerization is the electronic technology and information technology applied to the accounting practice based on the electronic computer. The electronic computer is used as a tool to replace the traditional methods of manual accounting, accounting and reimbursement, so as to realize the collection, collation and output of accounting information, Analysis, prediction, decision-making process. Internal control is a series of control methods, measures and procedures formulated and implemented by the unit to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of the relevant laws and regulations and rules and regulations. In recent years, China attaches great importance to the study of internal control and has issued a series of norms and guidance to promote the establishment and improvement of internal control of the unit. However, the development of computerized accounting has brought new problems and challenges to internal control. This article mainly analyzes the influence of accounting computerization on internal control, and based on this, discusses the internal control construction in the environment of computerized accounting information system. It points out that after the computerization of accounting, the system can ensure the normal, safe and effective system Operation methods and measures.