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论会计电算化下的会计内部控制(On accounting internal control under Accounting Computerization)
论会计电算化下的会计内部控制(On accounting internal control under Accounting Computerization)
The internal control of accounting under the computerized accounting.Txt when your mother gave birth to you, did you throw someone out and keep the placenta big? Dont treat shrimps as seafood. Dont treat shrimps as seafood. Abstract: the accounting computerization is the development trend of the accounting work, mainly analyzes the influence of accounting computerization on accounting internal control, and puts forward the accounting computerization to strengthen and improve the internal control system of accounting, to ensure the implementation of computerized accounting, the system can be normal, safe and effective operation.
Key words: computerized accounting; internal control
Control and accounting are inseparable. Internal control unit is to improve the quality of accounting information, protect the security and integrity of assets, measures and procedures to ensure that a series of control methods, relevant laws and regulations and the implementation of the formulation and implementation, including internal management control and internal accounting control. The internal control of accounting computerization is a special form of internal accounting control. Internal accounting control basic standards promulgated by the Ministry of finance (for Trial Implementation) pointed out: electronic information technology control requires the use of electronic means of information technology to establish internal accounting control system, reduce and eliminate man-made factors, to ensure that the internal accounting control
Effective implementation of.
1, the influence of computerized accounting on accounting internal control
In computer accounting, due to the accounting treatment of highly concentrated inside the computer, the processing is highly automated, and the main carrier of accounting information into a magnetic medium, therefore, compared with the manual accounting changed a lot of
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