会计电算化环境下的高校内部会计控制研究

Research on higher institution's intertal accounting control in the background of computerized accounting

计算机在高校会计领域的应用,加快了会计信息数据的处理速度,提高了会计核算的准确与可靠性,但同时也加大了内部控制的难度.本文分析了会计电算化给高校内部控制带来的影响,并针对一些关键控制点,提出了建立适合高校电算化环境下的内部控制制度的对策及建议.

The application of computers in accounting accelerates the accounting information data processing speed,improves the accuracy and reliability of accounting,but increases the difficulty of internal control.This paper analyzes the effects of accounting computerization on internal control,puts forward countermeasures and suggestions for the computerized environment of internal control system.