会计电算化内部控制初探

On the Internal Control of Computerized Accounting

会计电算化不但改变了传统的会计手工记帐方法,而且也给企业的内部控制带来了重大影响,包括内部管理控制和内部会计控制两方面.如何应对出现的新问题,笔者认为应建立一套完善的包括内部管理控制、系统操作控制、网络安全控制在内的会计电算化内部控制制度.

Computerized accounting not only changes the traditional accounting way for the accounting by hand, but also put great influence on the internal control of enterprise, including internal control of management and accounting. The author thinks that a complete and perfect system of the internal control of computerized accounting, including internal control of management, system operation, Internet safety, should be built in order to deal with the new problems.