会计电算化系统的内部控制探讨

Exploration to the Internal Control of Computerized Accounting System

针对计算机信息处理的特点,结合会计内部控制制度的要求,探讨会计电算化信息系统对内部控制的影响,提出了电算化会计系统环境下内部控制的主要内容,以便引起人们对会计电算化内部控制的重视。

According to the characteristics of the computer information processing, combined with requirements of the internal control of the accounting system, the article analyzes the impact on the internal control of the computerized accounting system and puts forward the main contents of internal control in computerized accounting system environment in order to draw attention to the internal control of computerized accounting.