会计电算化系统条件下的内部控制

The Inside under the Systematic Condition of The Accounting Computerization Is controlled

会计电算化就是把以电子计算机为代表的现代化数据处理工具和以信息论、系统论、控制论、数据库以及计算机网络等新兴理论和技术应用于会计核算和财务管理工作中,以提高财会管理水平和经济效益,进而实现会计工作的现代化。内部控制制度是单位为提高会计信息质量,保护资产的安全完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。内部控制制度作为企业实现其经营管理目标完成受托责任的一种手段,在企业内部管理监控系统中起着举足轻重的作用。随着电子计算机和网络技术的发展和应用,会计电算化会更加广泛应用于内部控制中,这不仅会使会计工作工具发生改变,而且还会引起会计工作程序和会计工作方法的变革,这些变革无疑给企业带来了巨大的效益,但同时也给企业带来了新的问题和挑战,因此构建会计电算化系统条件下的内部控制制度模式对我们来说就显得尤为重要,只有不断地去完善它企业才能够安全、有序的运行下去。

Accounting Computerization turns under the internal control is a modern data processing that is behalf of computer. It is depend on the information, system, control data and computer net and other new theoretical which can exercise in check and managing, for in proving the level of management and economic proficiency; realizing account modernization. Internal control system is base on in proving accountant information; protecting estate; ensuring that a list of statutes. System can come true. Internal control as a firm＇s tact is to come true its management aims and complete duty, which plays an important role in firm＇s internal management control system. With the development and application of the computer and network technology, Accounting Computerization turns can apply on the internal control. Which can make accountant＇s work movement even make the account procedure and methods alteration, which can bring economic benefit; also bring more problems and challenge. All this can prove the importance of the Accounting Computerization turns under the internal control. So we should make it more perfect so that our firms can circulate more safe and ordinal.