会计电算化环境下的内部控制

随着计算机在会计工作中的应用,管理部门对由计算机处理的各种数据、报表等会计信息的依赖程度越来越大,如何充分发挥会计电算化的便捷高效,使内部控制在新的环境下不落后于形势,确保财产的安全,为企业经营决策提供完整的信息,创造更高的效益,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.

Internal Control under the Accounting Computerization System

In view of the fact that management departments have increasingly reled on widely-used computers in processing accounting information like data and reports,new internal control system should be introduced into computerized accounting systems.In his way accounting computerization systems will efficiently make internal control function well to ensure the safety of property and provide complete information for businesses' decision-making.