浅谈电算化会计系统的内部控制

Brief discussion on internal control of computerized accounting system

电算化会计系统内部控制制度是保证核算单位财产物资安全、完整、反映核算单位经济活动的正确性与可靠性,实现会计管理目标,文章通过分析电算化会计系统内部控制产生的影响,以及目前电算化会计内部控制系统运行现状和存在问题,阐述建立、健全、完善计算机会计系统内部控制制度的必要性.

Internal control of computerized accounting system is to ensure the security of accounting entity＇s assets,to fully reveal accurate and responsible information of entity＇s economic activities,and to achieve accounting management goals.This article analyzing influences that establishment of computerized accounting system internal control caused as well as current situation and existing problems of internal control of computerized accounting system.Accordingly it expounds the necessity of establishing,completing and perfecting internal control of computerized accounting system.