会计电算化条件下的内部控制探讨

电子技术的发展,特别是计算机和网络技术在会计领域的应用,给会计工作带来了空前的变化,同时,也对企业内部控制制度造成了极大的冲击,使企业内部控制制度在新的环境下落后于形势,因此给企业的内部控制提出了新的要求。从电算化会计和内控制度的关系入手,分析电算化会计对内控制度的影响以及当前内控制度存在的主要问题,有针对性地提出建立内控制度的相关措施。

Discussion on the Internal Control under the Condition of Computerized Accounting

The development of electronic Technology,especially the application of computer and network technology in accounting,has transformed the work of accounting.In the meanwhile,it has also greatly influenced the internal control system of enterprises and made the internal control system of enterprises fall behind the situation under the new circumstances,therefore,put forward new demand for the internal control of enterprises.Starting from the relation between computerized accounting and internal control,this paper analyzes the effects of computerized accounting on internal control system and the main problems existing in present internal control system,and put forward the corresponding measures to establish internal control system.