会计电算化对内部控制的影响

Discussion on Influence of Accounting Computerization on Internal Control

随着信息技术的发展 ,我国的会计电算化系统实现了核算手段和财务管理决策的现代化 ,但是会计电算化的发展也给内部控制带来了新的问题和挑战 ,就如何构建会计电算化条件下新的内部控制制度作了探讨。

With the development of information techology,our country′s accounting computerization system has been realized modernization of assess methods and finance management,but its bring about new problems and challenge for internal control too.Discusses how to built new internal control system under the accounting computerization.