会计电算化系统的内部控制浅析

会计电算化是以电子计算机为主的现代电子技术和信息技术应用到会计实务的简称,是电子计算机代替人工实现记账、算账、查账以及对会计信息的统计、分析、判断乃至提供决策的过程。会计电算化的应用对内部控制产生了深远的影响,同时也提出了新的要求,简要分析了会计电算化系统内部控制存在的问题,提出了加强和完善会计电算化内部控制的具体措施。

Analysis on Inner Control of Computerized Accounting System

Accounting computerization is short for modern technetronic mainly based on computers and information technology applied to accounting practice.And it is the process of keeping accounts,settling accounts and auditing,also it's the process of statistics,analysis,judgment,and decision supplying.The application of accounting computerization has influenced a lot to the inner control,in the meanwhile,new requirements have been put forward.This paper briefly analyzed problems existed in the inner control of computerized accounting system,and some special measures to strengthen and improve the inner control have also been made in the paper.