浅谈会计电算化的内部控制

On Internal Control Under Computerized Accounting System

随着会计电算化系统的普及运用,内部会计控制制度中的新问题和新课题将不断出现。因此,只有使电算化会计获得完善和发展,以及电算化会计环境下的内部控制制度得到不断地调整和改善,才能保证会计数据的可靠性和真实性,确保会计信息质量,保护资产的安全与完整。

With the widespread application of computerized accounting system, new problems and tasks on institution of internal accounting control will continually arise. This paper analyzes the computerized accounting and points out it should be developed further and, the system of internal control under computerized accounting will be continually adjusted and improved. Thus we should assure the reliability and facticity of accounting datain order to ensure the equality of accounting information, and security and integrity of the assets.