文档介绍：摘要
随着信息技术的发展和计算机的广泛应用,电算化会计系统作为一种新的会计核算与管理体系已成为世界管理界关注的焦点,而内部控制管理是企业电算化会计系统有序运行的关键,其作用日益凸显。目前电算化会计系统已从早期的萌芽阶段发展到现在相对成熟的阶段。会计电算化对企业管理带来的巨大变化是有目共睹的,这是企业提高管理效率,在激烈的市场竞争中立于不败地位的关键。但是当前人们对于由电算化会计系统产生的一系列的信息的质量感到担忧,甚至提出质疑,从而在一定程度上制约了电算化会计系统的发展。
本文从企业内部控制的理论分析和电算化会计系统内部控制的特点入手,详细分析了电算化会计系统内部控制的内容,指出电算化会计系统的一般控制应包括组织控制、系统开发与维护控制、系统安全控制、操作控制以及档案控制;应用控制应包括输入控制、处理控制及输出控制。在此基础上,对网络环境下电算化会计系统内部控制作了必要讨论。希望本论文对电算化会计系统内部控制的强化与完善能起到一定的借鉴意义。
关键词:会计电算化,电算化会计系统,内部控制
ABSTRACT
With the development of information technology and the wide application of puter, puterized accounting system as a new accounting and management system has e the focus of attention of world management, and internal control management of puterization accountant the system key, its role has e increasingly prominent. The puterized accounting system from the early embryonic stages of development until now relatively mature stage. Accounting for the enterprise management brought tremendous change is be obvious to people. This is to improve the management efficiency of enterprises, in the fierce petition in an invincible position key. But the puterization system by generating a series of information quality concerns, even questioning, thus to some extent restrict the development puterized accounting system.
This article from the enterprise internal control theory and internal control puterized accounting information system characteristic proceed with, a detailed analysis of puterized accounting system of internal control puterized accounting system, points out the general control should anization control, system development and maintenance control, safe control system, operation control and profile control; application control should include input control, processing control and output control. On this basis, under the environment work internal control puterized accounting information system is briefly introduced. Hope that this paper is to explore the internal control puterized accounting information system to str