浅论电算化会计系统的内部控制

On the Internal Control of Accounting Computerization System

阐述了会计电算化的深层含义,分析了会计电算化系统中内部控制的特点,并阅读大量参考文献,探讨了会计电算化内部控制制度建设;提出了在会计电算化下如何加强和完善会计内部控制制度问题,以确保单位实行会计电算化后,系统能够正常、安全、有效地运行,充分发挥电算化会计系统的准确性和高效性,从而实现企业价值最大化的目标。

This paper analyzes the deep meaning of accounting computerization system,and the characteristics of internal controls,and from a large number of references,the paper explores the internal control of the accounting computerization system.Accounting computerization presented how to enhance and improve the internal control system of accounting issues,in order to ensure that units are implementing accounting computerization,the system can operate normally,safely and effectively,and give full play to the accuracy of accounting computerization systems,thus achieving the goal of maximizing corporate value.