浅谈电算化会计信息系统的内部控制

在电算化会计信息系统中,会计信息由计算机进行集中化、程序化处理,手工会计系统中的某些职责分离且相互牵制的控制措施失去效用,计算机电磁存储介质也不同于纸张载体,它能不留痕迹地进行修改和删除,控制范围扩大。为了实现系统的安全可靠,以及系统处理和存储的会计信息的准确完整,维护企业各种资源的安全,防范各种风险,必须结合电算化会计信息系统的特点建立一套更为严格的内部控制制度,即管理控制和应用控制。

The Internal Control of Computerized Accounting Information System

In a computerized accounting information system,accounting information is processed intensively by computer programs so that control measures,as in a manual accounting system when some duties are usually separated and hamper each other,are useless.Meanwhile,different from papery carrier,electromagnetic storage media of computers can be modified or deleted without a trace,extending the range to be controlled.In order to ensure the safety and reliability of the system,achieve accurate and complete processing and storage of accounting information,maintain the safety of various resources,and guard against all kinds of risks,it is necessary to establish a more stringent internal control system according to the characteristics of computerized accounting information system,namely management control and application control.