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随着我国市场经济的发展,会计电算化在企业中逐渐的应用起来,与传统的会计工作方法相比,会计电算化利用计算机技术,其代替了传统的人工记账方法,并且计算机技术可以会计数据进行加工和分析,为企业提供了准确、可靠的会计数据。但在企业的会计电算化系统环境下,伴随着我国企业内部的改革,会计电算化系统内部控制问题也显露出来,本文分析了会计电算化内部控制问题,并针对重要问题提出了相应的解决对策,为提高企业为会计信息质量以及资产安全性提供参考依据。
With the development of market economy in our country, accounting computerization has gradually been applied in enterprises. Compared with traditional accounting methods, accounting computerization uses computer technology, which replaces the traditional manual accounting method, and computer technology Accounting data can be processed and analyzed, providing accurate and reliable accounting data for the enterprise. However, under the environment of accounting computerized system in enterprises, with the internal reform in our country, the problems of internal control of accounting computerization system also emerge. This paper analyzes the problems of internal control of computerized accounting and puts forward the corresponding problems Solution to the problem, in order to improve the quality of accounting information for enterprises and assets to provide a reference basis for the safety.