电算化会计内部控制存在的问题及对策

Problems of Computerization Based Accounting Internal Control in China and Countermeasures

企业实现会计电算化后应重视建立和完善与电算化会计信息系统相适应的内部控制。完善我国电算化会计信息系统内部控制的相关措施应包括 :提高会计电算化人员素质 ,加强会计软件安全控制管理 ,完善电算化会计基础管理工作 。

After achieving computerization based accounting, enterprises should put emphasis on the establishment and improvement of internal control suitable with computerization based accounting information system. To make it, the countermeasures includes improving the quality of computerization based accounting personnel, enhancing safety control management of accounting software, perfecting basic management in computerization based accounting, strengthening internal audit supervision.