浅议会计电算化的内部控制

文章认为 ,企事业单位会计电算化实施后 ,带来了会计业务处理的内容和方式 ,会计信息载体等方面的变化 ,大大增加了会计内部控制的难度和复杂性。应从组织机构设置、会计电算化岗位责任制度、会计电算化系统操作制度、会计电算化系统软硬件管理制度及会计资料管理制度等方面入手 ,建立和完善电算化会计内部控制制度

Introduction to Internal Control of Computerizing Accounting

The implement of the accounting computerization in enterprises and institutions, which leads the change in the content and pattern of the accounting event management and accounting information carrier, greatly adds to the difficulties and complexities of accounting internal control. For setting up and perfecting the accounting computerization internal control system, the paper discusses this issue by looking at setting-up of institutional framework; system of post responsibility concerning accounting computerization; system of systematic operation; systematic software and hardware management system and accounting materials management system.