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一、电算化对内部会计控制的影响1、控制范围发生改变。在会计电算化环境下会计业务集中化处理,依会计程序制定计算机内部控制措施随着互联网环境的形成、会计业务处理范围变大使实时处理成为可能,原来应由几个部门按预定步骤完成的业务事项可集中在一个部门甚至由一个人完成。由于在会计电算化环境下会计系统建立和运行的复杂性,为了保证会计电算化环境下会计系统对企业经济活动反映的正确性和可靠性,企业
First, the computerization of the impact of internal accounting control 1, control changes. Centralized Accounting Business in Accounting Computerized Environment and Computer Internal Control Measures in Accordance with Accounting Procedures With the formation of the Internet environment, real-time processing of accounting business scope becomes possible, and originally it should be completed by a few departments according to a predetermined procedure Business matters can be concentrated in one department or even by one person. Due to the complexity of the establishment and operation of accounting systems in the computerized accounting environment, in order to ensure the correctness and reliability of the accounting system’s reflection on the economic activities of enterprises under the environment of accounting computerization,