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宝利沙发制造有限公司会计电算化内部控制研究 摘要 随着我国现代信息技术的高速发展，会计电算化成为会计工作的发展趋势。会计电算化的出现是会计发展史上的一次重大革命，它的运用和推广必将对传统的会计工作产生重大影响。会计电算化的应用，能为企业提供及时、准确和完整的财务信息，从而增强决策有用性，提高企业管理效率和经济效益，不断提升企业在市场中的核心竞争力。将会计电算化应用于企业内部控制系统中，其实质上是顺应了时代发展的潮流，在会计领域中充分依靠和应用现代化技术来满足现代社会的管理需求，而且会计电算化是一项系统工程，其实施和应用需要错严密的构架、合理应用，将其应用于企业的内部控制中，也正是看中其结构的严密，能为企业的内部控制提供有效帮助这一特点。与此同时，我国企业的会计电算化系统正处于发展阶段，在其建设中也出现了一定的问题，如软件开发不到位、对会计电算化重要性的认识不足、安全防范措施不够有力等，这会制约企业会计电算化的健康发展。 本文以哈尔滨宝利沙发制造有限公司为研究对象，从会计电算化系统和内部控制的理论基础出发，介绍哈尔滨宝利沙发制造有限公司会计电算化下的额内部控制的现状，讨论哈尔滨宝利沙发有限公司电算化下内部控制所出现的问题，并有针对性的提出适合于哈尔滨宝利沙发制造有限公司会计电算化内部控制的建议和措施。 关键词　会计电算化；内部控制制度；会计系统； Research on Accounting Computerization Internal Control of Baoli Sofa Manufacturing Limited Company Abstract With Chinas rapid development of modern information technology, accounting computerization has become the development trend of accounting. Accounting computerization has history of accounting development is a major revolution, its application and promotion will have a significant impact on traditional accounting. The application of computerized accounting, for enterprises to provide timely, accurate and complete financial information, thereby enhancing the usefulness of the decision-making, and improve enterprise management efficiency and cost-effectiveness, constantly enhance the core business in the market competitiveness. Computerized accounting application in enterprise internal control system, which is essentially a comply with the trend of the times, in the field of accounting in fully rely on and application of modern technology to meet the modern social management needs, but also the accounting computerization is project of a system, implementation and application of tight structure, reasonable needs. The application, which will be applied to the internal control of enterprise, it is a Chinese its structure closely, can the internal control for the enterprise to provide effective help this characteristic. At the same time, our country enterprise accounting computerization system i