论会计电算化系统的内部控制

On the internal control of computerized accounting system

随着会计电算化系统的建立和应用,加快了会计信息处理的速度,提高了会计信息处理的质量,同时也大大增加了会计电算化系统内部控制的风险。通过对电算化系统的实际运用,提出电算化系统的内部控制方法。

Along with the establishment and application of Computerized Accounting System, the speed of accounting information- processing has been accelerated, the information - processing quality has improved, and simultaneously the risk from internal control of Computerized Accounting System has inereased. Through practical application of Computerized Accounting System,the paper puts forward some internal control methods for Computerized Accounting System.