会计信息系统环境下内部控制的探讨

On the Inner Control Under Accounting Information Circumstances

电算化会计信息系统在企业的广泛建立大大提高了会计工作绩效和质量 ,但同时由于电算化环境的特殊性 ,也使得会计信息系统面临新的风险 ,建立适合电算化会计系统的内部控制制度就显得尤为重要 ,本文主要分析了电算化会计信息系统对内部控制的影响 ,并提出了建立一套较为完善的控制制度的思路 ,即从一般控制和应用控制入手 ,并进行细化 。

Establishment of electrified accounting information in business has greatly improved effectiveness and quality of accounting,but in the meantime,it arises risks in accounting information system because of its speciality.The paper analyzes the importance of establishment inner control system suitable to electrified accounting system and puts forward suggestions on how to set up a scientific system.