文档介绍：摘要
内部控制关系到企业财产物资的安全完整、会计系统对企业经济活动反映的正确性和可靠性。企业为实现既定的管理目标,必需建立一整套内部控制制度,以保证企业有序、健康地发展。在实施会计电算化的过程中,重视内部控制就是重视会计信息的质量。本文首先对内部控制进行了详细的论述,让我们在了解内部控制的基础上明确内部控制的重要性。其次本文对手工环境下的内部控制和会计信息系统内部控制进行对比研究,在明确会计信息系统优点的基础上发现会计信息系统内部控制中存在的问题以及对此提出的对策。通过以上分析论述,最终得出会计信息系统内部控制尤为重要的结论。
关键词:内部控制,会计信息质量,会计信息系统
ABSTRACT
Internal control in relation to the safety of the enterprise assets plete, accounting system of the enterprise economic activity reflects the accuracy and the reliability. Enterprise to realize the established management goal, necessary to build a set of internal control system, in order to ensure that the enterprise orderly and healthy development. In the process of implementation of puterization, paying attention to control is to pay attention to the quality of accounting information. This paper first on internal control discussed in detail, let us in understanding of the internal control based on the importance of clear the internal control. Then this paper manual environment accounting information system and internal control internal parative study, in clear accounting information system based on the advantage of accounting information system that the internal control of existing problems and puts forward countermeasures. Through the above analysis, this paper eventually got the accounting information system of internal control is particularly important conclusion.
KEY WORDS:internal control, Accounting Information Systems, the quality of accounting information
目录

前言 1
第一章内部控制概述 2
2
内部控制的定义 2
内部控制的目标 2
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第二章传统手工会计内部控制与会计信息系统内部控制比较 9
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第三章会计信息系统内部控制面临的问题与对策 12
会计信息系统内部控制的目的 12
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、反复性发生 13
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会