摘要
随着电子计算机技术以及信息技术的不断发展与应用,我国的企事业单位已经普遍建立了会计电算化系统。会计电算化改变了传统会计活动模式,对传统内部控制系统产生了巨大的影响。鉴于会计电算化的特殊性,建立一套有针对性的内部控制系统迫在眉睫。该文从会计电算化对内部控制产生的影响入手,分析了会计电算化环境下内部控制出现的问题和不足,回答了如何加强会计电算化条件下的内部控制的问题。
With the rapid development of electronic technology and the popularity of the use of computerized information systems,com puterized accounting internal control has been witnessing continuous emergence of new issues.Computerization of accounting would be a great impact on the internal control system of enterprise s in the new environment.Due to the particularity of computerized accounting sys tem,it is urgently important to establish a set of internal control system for computerized accounting.This article starts from an overview of the impact exerted upon internal control system by computerization of accounting,provides an analysis of accompanied problems and short age,and attempts to answer the question of how to enhance internal control under the new condition.
出处
《电脑知识与技术（过刊）》
2012年第8X期5596-5597,5619,共3页
Computer Knowledge and Technology
关键词
会计
电算化
内部控制
系统
accounting
computerization
internal control
system
