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随着计算机在会计领域的应用与普及,现代会计的核算手段、操作技能、信息传输及应用环境、内部会计监督对象等都发生了重大变化,这对基于传统会计理论基础上形成的会计核算的内容、方法、程序和对象等产生了重大影响,由于电算化会计信息系统中工具、载体、帐务处理、会计组织等发生了根本的变化,会计控制也由人工控制变为人和计算机共同控制,使得会计控制更为复杂,要求更加严密,现行的财务、会计制度中关于内部控制制度的制定主要以手工操作环境为基础,手工会计系统下的结构控制方法在电算化会计系统下已无法完成预定控制目标,所以建立一整套适合电算化会计信息系统的内部控制制度尤为重要。
With the application and popularization of computers in the field of accounting, significant changes have taken place in the accounting means, operational skills, information transmission and application environments, and the objects of internal accounting oversight in modern accounting. This is an important issue for accounting accounting based on the traditional accounting theory Content, methods, procedures and objects have a significant impact on the computerized accounting information system tools, carriers, accounting, accounting and other fundamental changes have taken place, accounting control from manual control into a common control of people and computers Making the accounting control more complex and more stringent requirements. The formulation of the internal control system in the current financial and accounting systems is mainly based on a manual operation environment. The structure control method under the manual accounting system is no longer valid under the computerized accounting system To achieve the scheduled control objectives, so the establishment of a set of computerized accounting information system for internal control system is particularly important.