电算化会计信息系统的内部控制论文.docVIP

PAGE PAGE I 摘 要 内部控制一般包括内部管理控制和内部会计控制，电算化会计信息系统的内部控制则是内部会计控制的特殊形式，也是内部会计控制深层次的发展。随着计算机技术、网络技术、通讯技术和数据库技术等高新技术的飞速发展和在各个领域（包括会计领域）的广泛应用，会计工作经历了从手工会计到会计电算化再到网络会计的发展过程，会计处理的流程也随之发生了变化；会计数据处理的工具也从算盘发展到计算机单机和计算机网络，会计账簿、企业财务报告从传统的纸介质形式向电子账簿、网络财务报告形式转变，构成了电算化会计信息系统。在电算化会计信息系统环境下，这些变革无疑也给内部会计控制带来了新的问题和挑战。本文通过对电算化会计信息系统内部控制的无纸化作业，工作人员主要面对计算机以及软件等特点进行分析，初步探讨了其主要内容和可能存在的数据和计算机安全，信息系统下操作控制等问题。并对如何加强和完善电算化会计信息系统的内部控制提出了建议，如严格安排计算机房环境，健全并严格执行防范病毒管理制度等。 　 关键词：电算化会计；内部控制；电算化会计信息系统 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 form,form 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 Proce