电算化会信息系统的内部控制毕业论文.docVIP

摘 要 内部控制一般包括内部管理控制和内部会计控制，，，，；，，，Abstract The interior control includes internal management control and internal accounting control generally,the inside of the accounting information system of the Electronic Data Processing controls the special form that is internal accounting control,it is the profound development of the internal accounting control too. With computer technology, network technology,new and high technology,technology of communication and technology ,etc.of database development and in each field (accounting field )of wide applications at full speed, the accounting work has gone through the evolution from craft accountant to accounting by EDP then to network accountant,the procedure that the accountant dealt with has thereupon changed too;The tool of accounting data processing grows from abacus to the unit of the computer and computer network too,accounting account book， enterprises financial report are transformed from the traditional paper medium form into electronic account book， network financial report formform the accounting information system of Electronic Data Processing.Under the environment of accounting information system of the Electronic Data Processing,these changes have undoubtedly brought new problem and challenge to internal accounting control too.This paper adopts the analysis to the characteristic controlled inside the accounting information system of the Electronic Data Processing,probe into main content and possible problem its tentatively,and to how strengthen and improve Electronic Data Processing accounting inside of information system control suggestion of getting out of. Key words：  目 录 1 绪论 1 1.1 选题意义 1 1.2 国内外研究现状 1 1.3 本文的主要内容 2 2 电算化会计信息系统内部控制的特点 2 2.1 内部控制的措施和方式发生了变化 2 2.2 内部控制制度有了新的内容 3 2.3 内部控制的重点发生了转移 3 3 电算化会计信息系统内部控制的主要内容 3 3.1 电算化会计信息系统的一般控制 4 3.2 电算化会计信息系统的应用控制 4 4 电算化会计信息系统的产生和发展对内部控制的影响 4 4.1 内部控制形式的变化 4 4.2 存储介质的变化 5 4.3 内部控制的范围变化 5 4.4 交易授权的变化 5 4.5 财务网络化带来的新问题 5 5 电