会计电算化对内部控制的影响及其对策

A Probe to the Internal Controlling of the Financial Managementunder the Electric-accounting Environment

会计电算化对传统的内部控制体系形成严峻的挑战,主要是会计资料无纸化和电脑操作无形化给内部控制带来新的风险,使内部控制的范围扩大,使会计信息安全系数降低,同时加大了内部控制的难度,也对从业人员的素质提出了更高的要求。对此,应从组织、程序、审计、档案等四个方面加强和完善内部控制。

the electric-accounting has posed major challenges to the internal controlling of the financial management, they are: a new risk of computer supervising and non-paper stocking of files, of enlarging the scopes of internal management, of lowering the safe indexes of the accounting messages, and of emphasizing a higher quality of the employees'.The research concluds that it is necessary to strengthen the internal management in the system of its' organization, programming, auditing and files.