浅析会计电算化系统内部控制问题

Analyses the accounting computerization system internal control problems

会计电算化主要是指利用电子计算机技术代替手工记账、算账及报账等各种形式,最终使会计信息能够进行快速的收集、整理、输出以及进行相应的分析、预测和决策等。对于企业的内部控制来说,其主要是指在单位中不断提高会计的信息质量,更好的保证资产的安全性和完整性。

The accounting computerization mainly refers to the use of the electronic computer technology instead of manual bookkeeping, accounts and reimbursement forms, eventually make the accounting information can be quickly collecting, sorting, output, and the corresponding analysis, forecast and decision-making, etc. For enterprise's internal control, its main means to improve the quality of accounting information in the unit, better guarantee the security and integrity of assets.