会计电算内部控制.docVIP

会计电算化内部控制 摘 要 会计电算化是以电子计算机技术为主的当代电子技术和信息技术应用到会计实务，并以电子计算机作为工具替代手工记账、算账、报账等传统方式，实现会计信息的收集、整理、输出、分析、预测、决策的过程。会计电算化取代手工会计是历史的必然，实施会计电算化提高了会计工作效率、质量并且给会计人员减少工作量，但实施会计电算化所带来的弊端与风险却要求我们要作好电算化的内部控制。内部控制制度是会计主体为保证其业务活动的有效进行，保护资产安全，防止、发现、纠正错误与舞弊，保证会计资料的真实、合法、完整，提高经营效率和效果而制定和实施的政策与程序。 实施会计电算化后，会计的工作形式及工作重点都发生了变化，对会计人员及会计制度都提出了新的要求，会计档案的形式与内容也发生了变化。企业当前内部控制受软件本身及外部因素影响没有真正起到控制作用。要想建立完善内部控制制度必须从加强法制建设，制订内部操作管理制度，建立硬件和软件管理制度，制订会计档案管理制度，提高人员素质等方面入手。 关键词 会计电算化；内部控制；制度建设；措施 The Internal Control System Accounting Computerization Abstract Accounting computerization is a process of applying modern computer-based electronic technology and information technology into accounting practice and it achieves the information collection, classification, output, analysis, forecasting, and decision-making by computer instead the traditional measures, such as manual bookkeeping, cast accounts and reporting. Accounting computerization replaces manual bookkeeping is a historical necessity. Applying accounting computerization improves the efficiency and the quality of accounting, and reduces accountants’ workloads. In order to avoid the deficiencies and risks of accounting computerization, however, it is of importance to optimize the Internal Control System. Internal Control System is established and applied for ensuring the efficient conduct of accounting subjects’ business activities, protecting the security of assets, preventing mistakes and corruption, assuring the authenticity, legitimacy and integrity of accounting documentation, and improving the operation efficiency and effectiveness. Both the key points and the form of working have changed. In addition, the form and content of accounting documentations have changed, also. Therefore, the accountants are facing the new challenges. Today, restricted by the deficiencies of accounting soft wares and external factors, the Internal Control System doesn’t take effects. In order to establish systematic Internal Control System, the corporations sh