基于会计电算化系统的企业内部控制.pdfVIP

基于会计电算化系统的企业内部操纵 摘　　要 会计电算化是指以计算机会计电算化软件与企业会计相结合，帮助企业处理会计数据这一过 程。 随着计算机硬件和网络技术的迅猛进展并广泛运用, 会计电算化系统在企业的会计系统中普 及程度大大增加。会计治理的环境和会计核算的方式随之发生了很大的改变, 因此，会计电算化 的应用在给企业带来便捷、智能的情况下，也对传统企业会计记账方式产生了颠覆性的改变。同 时也改变了原有的会计内部操纵制度。如何在会计电算化条件下最大程度享受新技术带来企业效 率增加的同时，规避电算化带来新的危险，建立有效的内部操纵机制，成为我们当前需要研究的 一个重要问题。 本文从介绍会计电算化概念和其对企业内部操纵所带来新的改变和影响入手，会计电算化系 统比传统会计具备的优势，指出电算化下企业内部操纵存在的问题, 从而提出了健全和完善会计 电算化环境下内部操纵制度的几点建议和具体措施。 关键词 会计电算化；内部操纵；会计电算化系统 Analysis the inner control electrical system of enterprise account ABSTRACT Accounting is a computer-based modern electronic technology and information technology to accounting practice referred to, is the realization of computer instead of manual bookkeeping, afterwards, audit and accounting information, statistics, analysis, judge and even the provision of decision-making process. With the development of network technology and the use of computerized accounting in the rapid development and popularization of China.As the accounting and accounting management of the environment has undergone great change,therefore,widely used in computer accounting enormous benefits to the enterprise, but also on the internal control system caused great impact.How to Computerized Accounting maximum to avoid the risk of internal control, an effective internal control mechanism, as an internal control system of the present new problems and challenges. In this paper, computerized accounting for the impact of internal control, analyzes Computerized Accounting internal control problems, which made a sound and complete computerized accounting system of internal control environment and specific measures Suggestions. KEY WORDS accounting / internal control / computerized accounting system