本科毕业设计---会计电算化的内部控制研究.docVIP

本科学生毕业论文 会计电算化的内部控制研究院系名称：经济管理学院专业班级：会计11-1班学生姓名：孟雪薇指导教师：于向慧职 称：教授黑 龙 江 工 程 学 院 二〇一五年六月 The Graduation Thesis for Bachelors Degree Study On the Internal Control of Computerized AccountingCandidate：Lu Chang Specialty：School of economic management Class：Accounting 11-1 Supervisor：Professor.Yu XianghuiHeilongjiang Institute of Technology 2015-06·Harbin摘 要 ABSTRACT The?computerized accounting?refers?to?computer-based contemporary?electronic technology and information technology is applied?to the accounting practice,?the use of electroniccomputers for?bookkeeping accounts reimbursement,?change the traditional?manual mode of operation,?the?accounting information more?quickly and more?accurately.?In recent years,?as a way to?raise the quality of accounting information?system?of?internal control mechanism?of computerized accounting?by?accounting?researchers,?follow the relevant laws and regulationsof the internal control?can effectively make?more?safety and integrity of?assets.?To strengthen the?internal control?is very important for the?research,?relevant departments and units?have been developed?related?standards?and opinions,?to promote the establishment of a soundinternal control?unit?process.?However,?the development of computerized accounting?internal control but also brought?new problems and challenges.?This paper?on the basis of relevant research,?combined with Chinas?current?situation?of?the implementation of?computerized accounting,?the?characteristics and problems of?internal control present situation,?problems and?risks and?effects?were analyzed and discussed,?and put forward the?enterpriseimplementation of computerized accounting,?to ensure that the system can be?normal,?safe and efficient operation.?Methods and measures.Keywords: accounting computerization; accounting system; internal control目 录 摘要 I ABSTRACT II 第1章 绪论 1 1 1.1.1研究背景 1 1.1.2目的 1 1.1.3意义 2 1.2国内外研究现状 2 1.2.1国外研究现状 2 1.2.2国内研究现状 2 1.3论文主要内容及研究方法 3 第二章 会计电算化内部控制理论分析 5 2.1 5 2.1.1企