电算化会计信息系统下的内部会计控制

电算化会计信息系统的推广使得会计棱算的准确性和可靠性得到了极大的提高,但是,也为企业的内部控制带来了许多前所未有的新问题,特别是随着电算化会计信息系统正在成为企业职P环境下的一个功能模块,这些都对企业内部控制制度造成了极大的冲击,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要.本文首先分析了电算化会计信息系统对内部会计控制的影响,然后提出了一些加强内部控制的措施.

Computerized Accounting Information System and Internal Accounting Control

The promotion of computerized accounting information system has dramatically improved the accuracy and security of accounting;however,it also brings some unprecedented problems for enterprise's internal control.Becoming a functional module within enterprise's ERP environment,computerized accounting information system has strongly influenced enterprise's internal control system.Therefore,establishing an internal control system adapting to computerized accounting system is essential.The article firstly analyzes the impact of computerized accounting information system on the internal accounting control,and then it proposes some measures to intensify internal control.