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会计电算化系统是指以计算机为手段,对各项原始数据进行加工处理,从而产生能满足人们某种需要的信息系统。会计电算化的出现和发展,给财务会计和企业管理工作带来了极大的影响,它加快了信息处理的速度,增强了信息本身的可靠性,减轻了人们处理事务性信息的负担。然而,计算机又是一种破坏内部控制体系,进行信息犯罪与舞弊的利器。因此,完善企业的内部控制制度是预防、减少并查找计算机舞弊行为的一种有效措施。本文就会计电算化系统的应用对企业内部控制制度的影响及如何完善企业的内部控制制度提出一些个人的看法。
Accounting computerized system refers to the computer as a means of processing the raw data, resulting in people’s needs to meet some kind of information system. The emergence and development of accounting computerization have brought tremendous impact on financial accounting and enterprise management. It has accelerated the speed of information processing, enhanced the reliability of information itself and lightened the burden of people handling transactional information. However, the computer is another weapon that undermines the internal control system and conducts information crime and fraud. Therefore, improving the enterprise’s internal control system is an effective measure to prevent, reduce and find computer fraud. This article put forward some personal opinions on how the application of computerized accounting system affects the internal control system of the enterprise and how to perfect the internal control system of the enterprise.