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随着时代的发展,科技技术日渐精湛,计算机也逐渐普及到大众范围内,人们大多不再用繁琐复杂的传统手工会计信息系统,而是利用会计电算化系统来取代,由此可见计算机在企业内部的地位日益提升。人们大多使用会计电算化系统不仅是一种时代的更新,也能将会计信息实现得更加准时、安全、精确、及时,让会计人员的工作更加便捷、高效,更加有利于会计相关人员的信息处理。同时,这种电算化处理也可以对企业内部控制产生一定影响。为了使企业会计信息系统更加稳定地发展,企业人员需加强企业内部的控制,并且不断地研究和探索出更多的适合会计电算化系统的内部控制措施和方法。
With the development of the times, science and technology are increasingly sophisticated, and computers are gradually popularized to the general public. Most people no longer use complicated traditional manual accounting information systems. Instead, they use the computerized accounting system to replace them. Thus, The status of the enterprise is increasing. Most people use accounting computerized system is not only an update of the times, but also to achieve more accurate accounting information on time, safety, accuracy and timely, so that accounting personnel more convenient and efficient work, more conducive to accounting-related personnel information deal with. At the same time, this computerized processing can also have some impact on the internal control of the enterprise. In order to make enterprise accounting information system more stable development, enterprise personnel need to strengthen internal control, and continue to study and explore more suitable accounting computerized system of internal control measures and methods.