电算化会计内部控制存在的问题及对策

The Problems and Countermeasures Existed Computer Accounting Internal Control

企业应重视建立和完善与电算化会计信息系统相适应的内部控制制度。完善我国电算化会计信息系统内部控制的相关措施应包括:提高会计电算化人员素质,加强会计软件安全控制管理,完善电算化会计基础管理工作,加强内部审计监督。

Discsses that enterperise should pay attention to establist and perfect internal control system suited for computerize accounting information eystem in our country,its related measures include four aspests,such as raising computerise accounting personal quality,strengthening accounting software safety control, perfecting the accounting software saftety control,perfecting the accounting basis management and strengthening internal audit supervision,etc.