对会计电算化系统条件下内部控制的思考

The Internal Controls under the Condition of Computerized Accounting System

随着电子计算机和网络技术的发展和应用,会计电算化会更加广泛应用于内部控制中,本文根据会计工作工具发生改革的实际,阐述了会计电算化系统条件下内部控制的具体操作,探索在会计电算化系统条件下内部控制的内容、方法、规则以及确保电算化系统正常、安全、有效运转的途径。

With the electronic computer and network technology development and application, computerized accounting will be more widely used in internal control, this article, in accordance with the actual occurrence of the accounting tools reform, expounds the specific operation of internal control under the condition of computerized accounting, and explores internal control content, methods, rules in order to ensure that the computerized system operate normally, safely and effectively.