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随着计算机的广泛应用和互联网技术的不断完善,会计网络化已逐步成为会计电算化发展的新趋势,管理部门对于计算机产生的各种会计信息的依赖性也越来越大,传统的会计系统内部控制机制和手段已不能适应网络环境。本文剖析了会计网络化对企业会计内部控制的影响,探讨完善会计内部控制的措施,以保证实行网络化后,企业的会计信息系统能够正常、安全、有效地运行。
With the widespread application of computers and the continuous improvement of Internet technology, accounting network has gradually become a new trend of accounting computerization. Management departments are also increasingly dependent on various accounting information generated by computers. Traditional accounting System internal control mechanisms and means can not adapt to the network environment. This paper analyzes the influence of accounting network on the internal control of the enterprise accounting and discusses measures to improve the internal control of the accounting so as to ensure that the accounting information system of the enterprise can operate normally, safely and effectively after the network is implemented.