【正文】 要 會(huì)計(jì)電算化 是以電子計(jì)算機(jī)為主的現(xiàn)代電子技術(shù)和信息技術(shù)應(yīng)用到會(huì)計(jì)實(shí)務(wù)的簡(jiǎn)稱 .是電子計(jì)算機(jī)代替手工 ,實(shí)現(xiàn)報(bào)賬 ,算賬 ， 帳查帳以及部分由人工完成的對(duì)會(huì)計(jì)信息 (數(shù)據(jù) )的統(tǒng)計(jì) ,分析 ,判斷乃至提供決策的過(guò)程 .它由簡(jiǎn)單 的數(shù) 值計(jì)算發(fā)展到全面數(shù)值核算 ,進(jìn)而到具有人工智能的會(huì)計(jì)信息系統(tǒng)階段 ,它使會(huì)計(jì)人員從繁重的手工核算報(bào)表中解脫出來(lái) ,節(jié)約了大量的人力 ,物力 ,和時(shí)間 。 高了會(huì)計(jì)分析決策能力 ,為管理者提供所需的窺及信息 ,更好的實(shí)現(xiàn)其參與管理 ,決策的職能 。 但是隨著會(huì)計(jì)電算化的飛速發(fā)展 ,利用電算化系統(tǒng)的弱點(diǎn)進(jìn)行貪污 ,舞弊等違法犯罪活動(dòng)也有所增加 ,給企業(yè)和社會(huì) 乃至國(guó)家 造成嚴(yán)重的損失 .由于電算化系統(tǒng)的特殊性 ,我國(guó)十分重視對(duì)內(nèi)部控制制度的研究 .并發(fā)布了系列規(guī)范和指導(dǎo)意見(jiàn) .促進(jìn)了企業(yè)內(nèi)部控制的建立和完善 .但是 ,又給企業(yè)的內(nèi)部控制代勞新的問(wèn)題和 挑戰(zhàn) .為了保證會(huì)計(jì)信息的真實(shí) ,正確 ,完整和可靠性 .保證會(huì)計(jì)處理過(guò)程和方法符合國(guó)家會(huì)計(jì)制度的有關(guān)規(guī)定 ,保護(hù)國(guó)家和企業(yè)的 財(cái)產(chǎn) ,就必須 建立 和完善 一整套會(huì)計(jì)電算化內(nèi)部控制制度就顯得尤為重要 .本文就會(huì)計(jì)電算化存在的具體實(shí)際和問(wèn)題 ,簡(jiǎn)單闡述實(shí)行電算化內(nèi)部控制制度的必要性和意義 ,從我國(guó)內(nèi)部控制制度的現(xiàn)存問(wèn)題和發(fā)展 ,簡(jiǎn)單發(fā)表完善和加強(qiáng)內(nèi)部控制制度的建議 。 關(guān)鍵詞 ： 會(huì)計(jì) ； 會(huì)計(jì)電算化 ； 內(nèi)部控制制度西華師范大學(xué)繼續(xù)教育學(xué)院 畢業(yè)設(shè)計(jì) (論文 ) 第 V頁(yè) Abstract As the electronic information industry to develop, social and economic accounting Create and improve the internal control system can give full play to the accounting puterization of the accuracy, and sure of the property security, for the enterprise business decisions provide information, and create greater efficiency and effectiveness of internal control system to enterprises in the new situation does not lag behind the situation and to establish a suitable accounting system of internal control system is particularly important. the use of more, how to develop our accountingodern electronic technologies and information technology application to the accountiounting, auditing and are part of the need for accounting infal and implementation of the bill, accounting and accounting, auditing and are part of the need for accounting informatioistical data , Analyses and judgments and provide the decisionmaking process. its use, the accounting personnel who delighted in hard manual work and save a lot of manpower, material and time, with the operation speed and memory capacity and highly share and retrieve data querying speed quickly. the report is simple and accurate data and analysis of the characteristics, such as accounting and financial management of the modern to collecting, sorting, transport, accounting information feedback in time, more accurately, the more improve the analytical never, Enterprise39。s internal control a more severe test. the ministry of finance promulgated the internal accounting norms — — the basic norms trial, the article point out that： electronic information technology control for the use of electronic information technologies to establish internal accounting system and reduce and eliminate the control factors and ensure the effective implementation of internal control.. as the electronic information technology, management accountinhe enterprise is growing. the establishment of the electric. The enterprise was established puterization accounting system, accounting and administration accounting environment have already undergone great changes： on the one hand, to use the puter, the data processing speed has quickened, accounting for accuracy. key words： Accounting； accounting puterization； The internal control system西華師范大學(xué)繼續(xù)教育學(xué)院 畢業(yè)設(shè)計(jì) (論文 ) 目錄 1 目錄 第 1章 緒論 ??????????????????????????? ? 1 會(huì)計(jì)電算化內(nèi)部控制制度度含義 ????? ? ? ?????? ???? 1 我國(guó)會(huì)計(jì)電算化內(nèi)部制度的現(xiàn)狀?????? ???? ? ??? ??? 2 加強(qiáng)會(huì)計(jì)電算化內(nèi)部控制制度的意義?????????? ? ?? ?? 2 第 2 章 會(huì)計(jì)電算化的基本概述和完善 ???? ? ?? ? ???????? ?? 2 會(huì)計(jì)電算化內(nèi)部 控制 制度的概述??????? ??? ? ??? ?? ? 2 會(huì)計(jì)電算化實(shí)施內(nèi)部制度實(shí)行的必要性?? ??? ??????? 2 會(huì)計(jì)電算化內(nèi)部控制制度的主要內(nèi)容??? ??? ????? ?? 4 如何加強(qiáng) 和完善 內(nèi)部 控制 制度 ????? ? ? ??? ??????? ? 8 會(huì)計(jì)電算化對(duì)內(nèi)部控制制度的影響??? ? ??? ?????? ? 8 會(huì)計(jì)電算化內(nèi)部控制存在的問(wèn)題???? ??? ???????? 9 加強(qiáng)和完善內(nèi)部控制制度的建議????? ??? ??????? 11 結(jié) 論 ??????????????????? ???? ?? ??? ??? 15 致 謝 ????????????????????????????? ? ? 16 參考文獻(xiàn) ?????????????????? ??? ? ?? ???? ?? 17 西華師范大學(xué)繼續(xù)教育學(xué)院 畢業(yè)設(shè)計(jì) (論文 ) 2 第 1 章 緒論 會(huì)計(jì)電算化和內(nèi)部控制制度的概述 會(huì)計(jì)電算化是以電子計(jì)算機(jī)為主的電子信息技術(shù)與會(huì)計(jì)工作相結(jié)合，用電子計(jì)算機(jī)代替人工記賬、算賬與報(bào)賬，以及部分替代人工完成對(duì)會(huì)計(jì)信息的分析、預(yù)測(cè)、決策的過(guò)程。隨著計(jì)算機(jī)信息技術(shù)的發(fā)展，會(huì)計(jì)電算化已被廣泛應(yīng)用，它提高了工作效率，有利于會(huì)計(jì)信息的及時(shí)性和準(zhǔn)確性，有助于企業(yè)管理層對(duì)會(huì)計(jì)信息進(jìn)行深入分析，做出正確的經(jīng)營(yíng)決策。 內(nèi)部控制制度是會(huì)計(jì)主體為 了實(shí)現(xiàn)其經(jīng)營(yíng)目標(biāo)，保護(hù)資產(chǎn)的安全與完整，確保會(huì)計(jì)記錄的正確性和可靠性，以及對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行綜合的計(jì)劃、調(diào)整和評(píng)價(jià)而制定的制度、組織方法的總稱。內(nèi)部控制制度是企業(yè)內(nèi)部控