摘要
近年来,电算化虽在企业管理中得到了较好运用,但其在内部控制方面还存在会计数据完整性和准确性差、软件系统易出现安全隐患、会计档案存在存储风险、会计工作缺少监督、内部审计技术很难符合要求等问题。企业应加强会计数据输入、处理和输出的控制,增强对计算机和电算化系统的安全性控制,重视会计档案的管理,同时还应加快提高会计操作人员的素质,强化内部审计,以保证财务信息的真实性、完整性和安全性,确保企业会计电算化工作健康有序发展。
In recent years, accounting computerization has been utilized well, but the internal control still has some problems. Account-ing data is not complete with low accuracy. The software system has safety loopholes. There are storage risks for accounting archives and a lack of supervision over accountancy. And, the internal audit technology could hardly meet the requirement. Enterprises shall enhance the control of accounting data input, process and output, intensify the safety management of computers and computerization systems, pay more attention to the management of accounting archives, and speed up the improvement of professional skills of accountants. They shall also strengthen internal audit, so as to ensure the authenticity, integrity and safety of accounting information for the healthy and ordered development of accounting computerization.
出处
《商业经济》
2014年第14期34-36,共3页
Business & Economy
基金
辽宁省软科学项目:基于政府监管的电信业可持续发展战略研究--以辽宁电信业为例的阶段成果
关键词
会计电算化
内部控制
问题与对策
accounting computerization
internal control
problem and countermeasure
