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电算化会计系统的内部控制包括系统开发时内部的设计和运行时内部控制的实现及有效运行两个方面。从技术角度讲,前者制约后者。没有科学的内部控制设计不能在系统运行中实现控制。前者的科学性涉及诸多技术要素,它随信息技术的发展不断改进和完善。从系统应用与管理角度讲,电算化会计系统内部控制的任务主要是实现系统本身的控制功能,保证系统的有效、安全运行。为此,应认真做好系统开发、发展控制,管理控制和日常控制等工作尤为重要。
The internal control of computerized accounting system includes the internal design of system development and the realization and effective operation of internal control during operation. From a technical point of view, the former restricts the latter. No scientific design of the internal control system can not be implemented in the control. The former involves a lot of scientific and technological elements, with the development of information technology, continuous improvement and improvement. From the perspective of system application and management, the task of computerized accounting system internal control is mainly to realize the control function of the system itself, so as to ensure the effective and safe operation of the system. Therefore, it is especially important to do a good job in system development, development control, management control and day-to-day control.