论会计电算化内部控制存在的问题及对策

Control existing problem and countermeasure in terms of the inside of accounting by EDP

会计电算化取代手工会计是历史的必然,会计电算化的高效率、高准确度给会计人员减少了工作量,增强了会计信息的准确度。但如果没有较完善的内部控制,会计电算化同样不能起到防错杜弊的作用。目前我国会计电算化的内部控制还很薄弱,还存在许多问题,加强会计电算化的内部控制,提高会计信息的质量和有效性已成为当务之急。

It is a historical necessity that the accounting by EDP replaces the handcraft accountant, the high accuracy and high efficiency of the accounting by EDP have reduced the work load for accounting personnel, have strengthened the accuracy of accounting information.But, if no more perfect inside control, the accounting by EDP isn＇t still exert its function.Nowadays, the inside control of the accounting by EDP is weak, and exists a lot of problems in our country, so strengthening the inside control of the accounting by EDP and advancing the quality and validity of the accounting information have become the urgent affairs.