对中小企业会计电算化内部控制的研究

Research on the Internal Control of Accounting Computerization in Small and Medium Enterprises

随着计算机技术的发展,越来越多的中小企业引入了会计电算化。与传统的手工会计核算相比,会计电算化给企业的内部控制带来了新的挑战。本文从中小企业的角度出发,分析了会计电算化下中小企业内部控制面临的问题,以及企业如何加强和完善电算化内部控制,以达到中小企业会计电算化安全、高速、有效地运行。

With the development of computer technology, more and more SMEs introduces accounting computerization. Com- pared with manual accounting, accounting computerization brings new challenges for the internal control of enterprises. From the angle of SMEs, this paper analyzes the problems which SMEs are faced with, and how to enhance and improve the internal control of accounting computerization, so as to achieve the safe, rapid and effective operation of accounting computerization in SMEs.