浅谈农村信用社如何强化会计电算化

How to Strengthen Accounting Computerization in Rural Credit Cooperatives

农村信用社会计电算化的应用,使会计人员摆脱了繁重的手工记账、算账、编制报表等工作,取而代之的是快速、高效、准确的微机处理业务方式。这不仅大大提高了农村信用社的工作效率,而且也加强了会计核算的准确性、可靠性及财务管理水平。同时,电算化的应用又对农村信用社的内部控制工作提出了更高要求,使原有的农村信用社手工会计核算方法内部控制制度失去作用,不能适应会计电算化的特殊需要,因此,农村信用社必须建立一套适应会计电算化模式的科学、可靠的内部控制制度,来保证会计信息资料的真实性、准确性、完整性以及数据资料的安全性。

The application of accounting computerization in rural credit cooperatives enables accounting personnel to get rid of the arduous handwork of keeping accounts, accounting, and establishing report form. All this is replaced by fast, effective, and accurate computer handling method. Thus not only the work etticiency of rural credit cooperatives is raised greatly, but also the accounting accuracy and reliability of the accountants is strengthened, and the management level raised. Meanwhile, the application of accounting computerization proposes higher request to the internal controlling work of the rural credit cooperatives. The original internal controlling system of manual accounting method loses its effectiveness. It can not meet the special need of accounting computerization. Therefore, the rural credit cooperatives must establish a set of scientific and reliable internal controlling system to adapt to the accounting computerization mode, so as to guarantee the reality, accuracy, and integrity of the accounting information, and the safety of the data materials.