2014完善电算化会计信息系统下的内部控制 .docVIP

完善电算化会计信息系统内部控制电算化会计信息系统内部控制摘要：在知识经济时代，会计实行电算化成为必然趋势。但随着会计电算化的应用，原有的内部控制已无法适应会计电算化信息系统的要求，迫切需要进行改进和完善。本文在分析电算化会计信息系统对内部控制影响的基础上，提出了完善会计电算化会计信息系统内部控制的对策。关键词会计电算化;会计信息系统;内部控制 n the knowledge economy, implementation of computerized accounting has become an inevitable trend. But with computerized accounting applications, the original internal control has been unable to adapt to the requirements of computerized accounting information system, an urgent need for improved and perfected. This paper analyzes the computerized accounting information system of internal control based on the