加强会计电算化管理的探索与思考

Pondering over Strengthen the Computerized Accounting Management

会计电算化技术已经普遍应用,如何加强管理已成当务之急,特别是数据处理的人机结合和系统内部控制的程序化,使得会计电算日趋复杂。若不严格管理、合理操作、正确维护,则有可能产生计算机经济犯罪。为此,完善计算机操作与维护管理制度,严格授权控制,建立财务人员内部制度,严格会计档案管理,是构建会计电算化运行机制的重要保证。

The technology of computerized accounting is widely used nowadays but now to strengmen its management has become urgent affairs. Moreover, its DP man-machine interaction and system inter-control programs have made the system control more complicated. If not managed strictly, operated orderly, serviced correctly, it will make the computer financial crimes for commercial purpose or private financial gain possible. The article points out that it is an important pledge to constitute the computerized accounting run-system that we perfect the computer operating and servicing system, strengthen authorization control, constitute the financial staff inter rules and strengthen the accounting files management.