电算化会计系统的内部控制

INTERNAL CONTROL OF COMPUTERIZED ACCOUNTING SYSTEM

会计电算化的实现给会计信息处理带来了深刻的变化 ,使会计工作的分工及各岗位的职责权限等发生了很大变化 ,因此必须根据这些变化建立与会计电算化相适应的内部控制制度 ,以保证会计电算化系统的安全、效率、效果。

The realization of computerized accountly brings about deeply changes for the operation of accounting information, which makes the decision of accounting and the responsibility of every post, etc. a great change. So it must build up the system of internal control corresponding to computerized accounting depending on these changes, in order that sefety, officiency, effect of computered auonnting system will be befter.