试析会计电算化内部的控制.docVIP

摘要 摘要：随着电子信息产业的不断发展，会计电算化在社会经济中的运用越来越广泛，信息技术给我们社会生活、经营业务、管理理念带来了巨大的变化。企业在建立了电算化会计系统后，会计基本上从单纯的手工记账、算账、报账中解脱出来，会计核算的准确性和可靠性得到了很大提高，但是，它也为企业内部控制带来了新的问题和挑战。本文主要分析了一些企业内部控制中存在的一些问题：（1）内部控制制度不健全。（2）数据安全性差。（3）没有选择合适本企业的会计电算化软件等。本文在此基础上进行课题的研究，分析了会计电算化系统对内部控制的影响及会计电算化内部控制中存在的问题和风险，提出了完善会计电算化内部控制的相关对策。 关键词：会计电算化，内部控制，影响，问题和风险，对策 ABSTRACT Abstract: with the development of the electronic information industry，Accounting computerization in the social economy more and more widely, the application of information technology to our social life, the management business, management concept brought great changes. Enterprise established in computerized accounting system, accounting basically from the pure manual accounting, accounts, reimbursement freed, accounting accuracy and reliability, improved. But it also for the enterprise internal control brought new problems and challenges. This paper analyses some enterprise internal control some existing problems in: (1) the internal control system is not sound. (2) data poor safety. (3) not choose the appropriate this enterprise the computerized accounting software, etc. This paper based on this topic research, analyzes the accounting computerization of internal control system and the influence of the internal control of computerized accounting problems and risks, puts forward the accounting computerization of internal control relevant countermeasures. Keywords: computerized accounting systems, internal control, influence, problems and risks, countermeasures 目录 1、 实行会计电算化的重要意义........................................... 1 1.1适应市场经济的需要.............................................. 1 1.2保证核算准确的需要.............................................. 1 1.3发挥会计职能的需要.............................................. 2 1.4防止作弊造假的需要.............................................. 2 2、会计电算化对内部控制的影响.......................................... 2 2.1对内部制度中控制权限的影响...................................... 2 2.2会计电算化系统改变了会计凭证的形式............