浅议会计电算化环境下的内部控制.docVIP

*****大学 毕 业 设 计 （毕业论文） 院 系 ********学院 专 业 会计学 姓 名 ******* 指导教师 ****** 二○○五年六月十日 浅议会计电算化环境下的内部控制 【摘 要】 会计电算化是会计工作的发展趋势，已有十几年的发展历史。它由简单的数值计算发展到全面数值核算，进而到具有人工智能的会计管理信息系统阶段，它使会计人员从繁重的手工核算报表中解脱出来，提高了会计信息的及时性、正确性与全面性。但在电算化会计进一步向深层次发展，给企业带来巨大效益的同时，也给企业的内部控制带来更严峻的考验。例如，会计电算化后会计凭证变为以文件的记录形式储存在磁性介质上，核算无纸化，而现实中，储存在磁性介质上的数据容易被篡改，未经授权的人员亦有可能通过计算机和网络浏览全部数据文件，并且可以复制、销毁一些重要的数据而不留痕迹，造成较大的危害性。因此，企业原有的内部控制制度已不能适应电算化会计系统的要求，进一步完善企业内部控制制度是刻不容缓的事情。本文就会计电算化系统的应用对内部控制制度的影响以及如何完善会计电算化内部控制制度作一些浅析。 关键词：会计电算化；内部控制；计算机会计 【Abstract】 Accountant the computerization is accountant the work development tendency, had several years development history. It develops from the simple value computation to the comprehensive value calculation, then to accountant which has the artificial intelligence the management information system stage, it causes accountant the personnel to extricate from the arduous manual calculation report form, enhanced the accounting information timeliness, the accuracy and the integrity. But in computerization accountant further to the deep level development, brings the huge benefit to the enterprise at the same time, also gives the enterprise the internal control to bring a more stern test. For example, after accountant the computerization the accounting document becomes by the document record form stores up on the magnetic medium, calculation , but in the reality, stores up on the magnetic medium the data is easily tampered with, without authorization also has the possibility the personnel glances over the complete data file through the computer and the network, and may duplicate, destroy some important data but not the scar, creates the big hazardous nature. Therefore, the enterprise original internal control system has not been able to adapt computerization accountant the system request, further consummates the enterprise internal control system is the urgent matter. How presently the computerization system application as well