会计电算化对内部控制的影响

Influence of Accounting Computerization on Internal Control

由于会计电算化信息系统的建立和运行,使原有的会计内部控制制度失去作用。会计电算化的发展对会计内部控制制度、内部控制的形式内容、会计岗位、控制方法和控制重点等方面都产生了深刻影响。会计电算化不但推动了会计内部控制的变革,而且对构建会计内部控制制度提出了新的挑战。企业在建立了电算化会计系统后,会计数据处理的速度加快,核算准确性提高。但也为企业的内部控制带来了许多新问题,所以企业为实现管理目标,必需建立起一套适合电算化会计系统的内部控制制度保证企业地健康发展。

The establishment and operation of the information system of accounting computerization makes the original accounting internal control system out of action.The development of accounting computerization has a profound influence on accounting internal control system,internal control form and content,accounting post,control method and control emphasis.Accounting computerization not only promotes the reform of the internal accounting control,but also puts forward the new challenge to the construction of internal accounting control system.After the establishment of accounting computerization system,accounting data processing speed is fast,accounting accuracy is improved,but also brings many new problems for the companies＇ internal control,so if enterprises want to achieve management objectives,they must establish a set of internal control system suitable for accounting computerization system to ensure the healthy development of enterprises.