摘要
会计电算化的应用使会计人员摆脱了繁重的手工劳动,提高了工作效率,但同时也给内部控制带来了新的 问题和要求。控制方式和对象的改变,加大了控制舞弊、犯罪的难度。因此,一整套电算化模式下的科学的内部控制制 度必须建立起来以保证会计资料真实而完整。
Accountants have broken away from heavy manual labor and enhanced working efficiency since accounting computerization was used. At the same time, it leads to some new problems to the inner control of accounting. Changes of the control mode and control object have increased some difficulties in controlling the fraudulent practices and criminals . Thus a set of scientific inner control system with accounting computerization should be set up in order to ensure truthfulness and integrality of accounting data.
