会计电算化系统的内部控制初探

Discussion on the Internal Control of Computerized Accounting System

随着计算机在会计领域的广泛应用，对会计工作组织、岗位分工、数据存储形式等方面产生了一系列影响，使原手工操作系统的内部控制不能与之完全适应。构建适合于会计电算化系统的内部控制制度，显得日益迫切。通过对系统的硬件、软件、人员、环境等实施一般控制，可以保证系统的安全可靠运行；通过对数据处理过程实施应用控制，可以保证数据的准确和完整。

The ever-increasing application of computer in accounting has made great influence on the organization of accounting activities, division of labor, storage format of data, etc. Hence, the original internal control by manual operating system can't meet the need of such trend. And it is urgent to establish an internal control adapting to computerized accounting system. The general control of hardware, software, personnel , environment of computerized accounting system can secure the safe and reliable operation of this system, and application control of data processing can maintain the accounting and completeness of data. All there underlie the modernization of corporate management.