關(guān)于企業(yè)會計電算化下內(nèi)部控制的問題研究畢業(yè)論文(已修改)
2025-07-04 03:38 本頁面
【正文】 自學(xué)考試（會計專業(yè)）本科生論文企業(yè)會計電算化系統(tǒng)內(nèi)部控制問題研究 摘 要 隨著計算機(jī)和信息技術(shù)的發(fā)展，計算機(jī)在會計領(lǐng)域也得到廣泛應(yīng)用，逐漸形成了會計電算化的理論體系。會計電算化是以電子計算機(jī)技術(shù)為主的當(dāng)代電子技術(shù)和信息技術(shù)應(yīng)用到會計實務(wù)中的簡稱，是電子計算機(jī)代替人工實現(xiàn)報賬、記賬、算賬、查賬以及部分需由人工完成的對會計信息的統(tǒng)計、分析、判斷乃至提供決策的過程。內(nèi)部控制是指在企事業(yè)單位會計工作中，為了維護(hù)會計數(shù)據(jù)的準(zhǔn)確性、可靠性，業(yè)務(wù)經(jīng)營的有效性和財產(chǎn)的完整性而制定的各種規(guī)章制度、組織措施、管理方法、業(yè)務(wù)處理手續(xù)以及其他為防止可能發(fā)生的風(fēng)險而采取的一切措施的總稱。目前，我國絕大多數(shù)的企業(yè)已經(jīng)甩掉了手工賬，實行了會計信息系統(tǒng)的電算化。企業(yè)在建立了會計電算化系統(tǒng)后，會計從傳統(tǒng)的手工記賬、算賬、報賬中解脫出來，會計核算的準(zhǔn)確性和可靠性得到了很大提高。但是，它也給企業(yè)的內(nèi)部控制帶來的新的問題及挑戰(zhàn)。本文主要介紹了企業(yè)實施會計電算化系統(tǒng)內(nèi)部控制的背景，企業(yè)會計電算化系統(tǒng)內(nèi)部控制的特征及必要性，以及企業(yè)在實施會計電算化系統(tǒng)內(nèi)部控制中遇到的問題，并針對這些問題提出一些對策。關(guān)鍵詞：會計電算化，內(nèi)部控制，問題，對策The research of Internal control problem inInterprise accounting puterized systemABSTRACTWith the puter and information technology, puters in the accounting field have been widely used, gradually formed the theory of puterized accounting system. Accounting is based on modern puter technologybased electronic technology and information technology into the accounting practice referred to, is the puter instead of manually achieve reimbursement, accounting, afterwards, audit, and some need to be pleted by the manual of accounting information The statistical analysis, to judge and even to provide decisionmaking process. Internal control is that the accounting work in enterprises and institutions in order to maintain the accuracy of accounting data, reliability, business effectiveness and integrity of the property drawn to the various rules and regulations, organizational measures, management, business processing procedures and other risks that may occur to prevent all the measures taken by the general term.At present, the vast majority of panies have shed a hand accounts, the implementation of puterized accounting information system. Enterprises in the establishment of a puterized accounting system, accounting from the traditional manual bookkeeping, afterwards, reimbursement freed, the accuracy and reliability of accounting has been greatly improved. However, it also brings to the enterprise39。s internal control over new issues and challenges.This paper describes the implementation of puterized accounting system of enterprise internal control background, Computerized Accounting system characteristics and the need for internal controls, and enterprise in the implementation of internal controls in puterized accounting system problems, and these put forward some countermeasures.KEYWORDS：Accounting puterization,Intrenel control, Question,Countermemessures目 錄 1 1 2 4 ，是加強(qiáng)電算化內(nèi)部控制的客觀要求 4 4 4 5 5 5 6 7 5 7 9 10 11參考文獻(xiàn)………………………………………………………
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