论会计电算化内部控制存在的问题及对策

Problems in the internal control of computerized accounting and countermeasures

精准高效的会计电算化能够为会计人员提供非常大的便捷条件,这些条件的出现不仅能够减少日常的工作量,而且能够极大降低传统手工会计容易出现的错误,其精准度也有了很大的提升。但从目前的会计电算化情况来看,由于自身内控方面存在一些问题,使得会计电算化整体还不是特别完善。

Accurate and efficient computerized accounting can provide very convenient conditions for accountants. These conditions can not only reduce the daily workload,but also can greatly reduce the error occurring in traditional manual accounting. However,the whole computerized accounting is not particularly perfect due to the problems in their own internal control from the current situation of computerized accounting.