会计电算化环境下企业内部控制问题

会计电算化对企业内部控制的环境、内容、方式和技术产生了深刻影响，同时也产生了可能使系统出现反复性差错、会计数据的执行主体和保存介质存在安全隐患、增加控制舞弊和犯罪难度的新风险。要建立和完善会计电算化环境下的内部控制，应建立会计电算化系统的组织控制，完善操作控制制度，加强系统的安全性控制，加强会计档案管理。

Enterprises' Internal Control in Accounting Computerization

Accounting computerization exerts deep influences in the internal control of a enterprises. It changes the environment of internal control and brings new content to internal control.It changes the method and technique of it.And accounting computerization also brings new risks in internal control. It probably makes repeated mistakes in the system. It brings potential risks to executive subject and storage medium.It makes it more difficult to control the embezzlement and crime. In order to set up and perfect ...