建立适应会计电算化发展要求的内部控制制度

Improving an accounting system to adapt computerization development

会计电算化是会计工作的发展趋势,文章主要分析会计电算化对内部控制制度的影响,并以此为基础探讨关于电算化会计信息系统下的内部控制制度建设问题,以确保企业实行会计电算化后,系统能够正常、安全、有效的运行。

The accounting computerization is a developmental tendency for the financial affairs. In this paper, the effect of the accounting computerization to the internal controlling system in financial affairs is analyzed. On the basis of that, the internal controlling construction on accounting information system by the computerization is discussed, which makes sure that the system can be regularly, safely, effectively handle when the enterprises carry out the accounting computerization.