论文部分内容阅读
现如今,电子信息技术推动了企业的信息化发展,这一技术为企业管理提供方便时,也改变了企业财务管理环境。为进一步实现企业会计电算化控制与管理,论文从会计电算化内部控制问题为根基点,认为企业会计电算化内部控制问题颇多,不准确的原始数据操作、较低的会计电算化人员素质、不全面的电算化会计安全管理控制以及不严格的电算化内部审计监督工作等问题的存在,导致企业会计电算化信息管理进程减缓。为解决以上问题,论文总结了要提高原始数据输入准确率、加大会计人员培训工作、加强会计基础管理、提高内部审计监督力度等对策。
Nowadays, electronic information technology has promoted the development of enterprise information. When this technology provides convenience for enterprise management, it also changes the enterprise financial management environment. In order to further realize the computerized accounting control and management of enterprises, the thesis starts with the internal control of accounting computerization, and considers that there are many problems in the internal accounting of computerized accounting, the inaccurate raw data manipulation and the lower accounting The quality of personnel, incomplete computerized accounting safety management control and non-strict computerized internal audit supervision and other issues exist, resulting in the slowdown of accounting information management of enterprise accounting. In order to solve the above problems, the paper summarizes measures to improve the accuracy of raw data input, increase the training of accountants, strengthen the basic management of accounting and enhance the supervision of internal audit.