会计电算化的风险及内部控制建议

会计电算化现已成为企业实现财会管理现代化的必由之路,其及时、高效的优点已被广大会计人员普遍接受。会计电算化的普及应用给企业带来了广泛便利和效益的同时,也产生了很多更复杂的现实问题。本文首先分析了会计电算化发展过程中存在的主要问题,然后有针对性的就如何加强电算化内部控制提出具体对策建议。

Risk and Internal Control Suggestions of Accounting Computerization

The accounting computerization has become the necessary way of enterprise accounting management modernization, and its timely and efficient advantages have been generally accepted by the accounting staff. The popularization and application of accounting computerization not only bring enterprise extensive convenience and efficiency, but also produce a lot of more complex realities. This article analyzes the main problems existing in the development of computerized accounting, and proposes the specific countermeasures and suggestions targeted on how to strengthen internal control of computerization.