浅谈会计电算化对内部控制的影响.doc

题目：浅谈会计电算化对内部控制的影响 浅谈会计电算化对内部控制的影响 ［夺南要］计算机在会计信息系统屮越来越被广泛应用，传统的手工会计内部控制制度已不适 用于新形势下的计算机会计处理系统，会计电算化的广泛应用，给会计数据的安全性造成了 极大威胁，使内部控制更加复杂化，而内部控制制度在企业内部管理监控系统中起着举足轻 重的作用。本文主要从内部控制形式变化、存储介质变化、交易授权的变化、数据处理方式 变化，还宥财务网络化来和会计信息磁性化，分析会计电算化对会计业务内部控制的影响， 并讨论会计电算化后存在主要问题，主要系统内部衔接性差、数据保密性安全性差、开发者 和使用者矛盾还有用户木身存在的问题，并以此为基础探讨如何加强和完善电算化会计信息 系统环境下的内部控制建设，内部控制制度设计还不够完善，内部控制的分类应既要概念清晰， 又要区分控制的主体，以便明确责任，为此，将内部控制划分为对系统使用者的控制和对系统 开发者的控制两大类，分别制定相应的控制制度，制度控制和程序控制，以确保企业实行会计 电算化后，系统能够正常、安全、冇效地运行。 ［关键字］会计电算化内部控制影响 Discuss the influence of accounting computerization of internal control [Abstract] Computer is widely used in the accounting information system nowadays, it changed the processing methods and storage of accounting data，and also changed the accounting work of the organization. The traditional manual accounting internal control system is not applicable to the new situation under computer accounting system, the widely usage of computerization in accounting, take great threat to the safety of accounting data, make internal control more complicated. This paper mainly analysis the influence of accounting computerization on accounting internal control from the changes of internal control，changes of storage, changes of transaction authorization，changes in the way data processing, financial network and the magnetic of accounting information. This paper also discuss the main problems of the accounting computerization，for example: poor integration of main systems, poor data confidentiality security, the contradiction between developers and users, the existing problems of users. This paper discuss how to improve the construction of the internal control of computerized accounting information system base on these problems. The classification of internal control shall be clear, shall have a good distinguish of controlled subject, in order to clarify responsibility. According to this concept, internal control is divided into two categories, the control of users and the control of developers. Setup cont