计算机信息处理环境下的内部会计控制

The Internal Accounting Control in the Computer Information Processing Environment

电算系统的推广应用产生了一系列新的问题,这些问题的解决依赖于有效的内部会计控制制度。会计电算化内部控制系统的内容分为一般控制和应用控制两个方面,一般控制包括组织控制、运行安全控制、工作环境控制、软件质量控制和文件档案控制,应用控制包括信息输入控制、信息处理控制和信息输出控制。

The popularization and application of the computerization system generates a series of problems, and solving these problems relies on the effective internal accounting control system. The contents of the accounting computerized internal control system are generally divided into two aspects: the common control includes the organization control, operational safety control, working environment control, software quality control, and the document/file control; and the application control includes the information input control, information processing control, and information output control.