如何完善会计电算化下的内部控制

How to Perfect Internal Control of Accounting Computerization

会计系统的运行离不开一个健全、有效的内部控制机制。会计电算化对于提高单位会计信息质量,保证资产的安全与完整等具有重要的意义。当前我国会计电算化下的内部控制还存在一些问题,为此,需采取措施加强安全管理,提高内部控制水平。

Without a healthy and effective internal control, the accounting system cannot be operated normally. Accounting computerization contributes to implying the quality of accounting information and ensuring the security and integrity of assets. At present, some problems still exists in Chinese internal control of accounting computerization. Therefore, measures need to be carried out for strengthening safety management and raising the level of internal control.