论大型服务性企业会计系统的设置

On Setting of Accounting System in Large Service Enterprises

会计系统设置是内控系统中最重要的组成部分。对一个大型的服务性企业来说,建立一整套有效的内控制度至关重要。内控要素包括控制环境、会计系统和控制程序。企业的整个会计系统可以划分为三个部门:财务部、财务IT部、审计部。如果这三个部门之间职责清晰、配合协调、再加上一套优秀的核算软件,这个企业的财务系统无疑是成功的。

The setting of accounting system is the most important component of internal control system. For a large service enterprise, it is vital to build a set of effective internal control system. The elements of internal control contain control environment, accounting system, accounting system and control procedure. The whole accounting system of the enterprise can be divided into three divisions： accounting department, accounting IT department, and auditing department. If the three departments of the enterprise can clarify their responsibility and cooperate harmoniously, equipping with a set of excellent accounting software, its accounting system is definitely successful.