浅谈电算化会计内部控制

A Brief Discussion of the Internal Control of Computerized Accounting

本文阐述了会计电算化实际应用中存在的现实问题及注意事项,以及会计电算化在企业会计内部控制方面的作用及意义,有利于提高企业在会计电算化应用中的实际工作效率,更好的利用会计电算化工具,进行企业内部控制加强财务管理,发挥财务的职能,更加完善企业的会计核算工作,为进一步做好企业的会计核算、财务管理起到一定的指导意义。

This paper elaborates the practical questions existed in the real application of computerized accounting,the matters need attention,the function of computerized accounting in the internal control of an enterprise as well as its significance.It is helpful to improve the enterprise's practical efficiency in applying computerized accounting,better perfect the enterprise's accounting calculation affairs.What's more,it is of certain instructive significance to promote the enterprise's accounting calculation and financial management affairs.