电算化会计信息系统的内部控制制度

会计电算化是会计工作的发展趋势。在电算化环境下,企业内部控制发生了较大变化,对企业内部控制提出了新的要求。在会计电算化系统中,只有同时加强制度建设和程序开发中的内部控制设计,使对人的控制变成对人、计算机软件及系统运行环境的共同控制,才能达成企业内部控制目标。

Internal control system of computerized accounting information system

Computerization is the trend of accounting work. In the computerized accounting system, some essential changes have taken place which arose the difference from the past internal control system. The key to the control of such system is the control to staff, computer software and system operation environment. Strengthening and perfecting the construction of internal control should focus on their three aspects rather than staff only.