如何加强会计电算化系统的内部控制.docVIP

题目：加强会计电算化系统内部控制的探讨 加强会计电算化系统内部控制的探讨 ［ ］随着计算机技术和网络技术向经济管理领域快速渗透的今天，传统会计的核算职 能即将或已经被计算机取代。如何更加重视、发挥会计的控制职能就显得尤其重要。电算化 会计系统下的内部控制与原手工会计系统的内部控制制度相比较，范围更大、控制程序更复 杂，它将职能控制、人工控制和计算机控制相结合，是一种综合性多方而的控制制度。随着 计算机在会计工作中的普遍应用，管理部门对由计算机产生的各种数据、报表等会计信息的 依赖越来越人，这些会计信息的产生只冇在严格的控制下，冰能预防和减少计算机犯罪的口J* 能性。冈此，加强会计电算化内部控制不容忽视。木文主要分析会计算化系统下内部控制的 变化及存在的一些问题，并以此探讨会计算化系统下内部控制的建设问题。 strengthen the internal control of the computerized accounting system discussed [Abstract] Now, with the permeating of computer technology and network technology to the field of economic management, the accounting function of traditional accounting will be or has been replaced by computer. How to pay more attention to the control function of accounting and how to develop the control function of accounting has been being particularly important. Internal control under the computerized accounting system has a larger and more complex control policy compared with that under the original manual accounting system, which can combine function control, manual control and computerized control and is a comprehensive an extensive control. With the widespread application of computer in the accounting work，the management rely more on data，reports and other accounting information generated by the computer. It would prevent and reduce the computer crime only if the information is generated under a strict control. Therefore，strengthening the computerized accounting internal control cannot be ignored. The article is main analyse some changed and existed questions of the internal control under the computerized accounting system，and thus discuss the construction problems of internal control under the computerized accounting system. [Key word] Computerized Accounting Internal Control Internal Audit 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark3 \o Current Document \h 引言 1 HYPERLINK \l bookmark4 \o Current Document \h 一、 会计电算化系统下的内部控制 1 HYPERLINK \l bookmark5 \o Current Document \h （一） 在企业内部控制制度上要有新内容 1 HYPERLINK \l bookmark6 \o Current