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論會計電算化環(huán)境下企業(yè)內(nèi)部控制策略畢業(yè)論文-展示頁

2025-07-07 21:34本頁面
  

【正文】 度、執(zhí)行主體與保存介質(zhì)以及網(wǎng)絡技術(shù)的應用方面做了解析。提出了改進內(nèi)部控制的途徑主要是完善內(nèi)部控制制度、加強環(huán)境控制、應用控制與網(wǎng)絡安全控制。關(guān)鍵詞:會計電算化;內(nèi)部控制;會計信息系統(tǒng)AbstractWith the extensive application of the puterized accounting in the area of financial management, the original internal control does not conform to the development of enterprises. Due to the change of circumstances, the traditional internal controls does not meet the new needs. There is an urgent need to create a new control system to conform to this change. Based on the internal control system of accounting information system under the environment of puterized accounting, it is sufficient to meet the new environment of the internal control requirementsThis paper first analyzes the puterized accounting system of internal controls and also outlines the effect of enterprises internal control by the development of puterized accounting. Then, the enterprises internal control problems under the puterized accounting environment are studied separately from the implementation of the puterized accounting knowledge, internal control systems, implementation and preservation and the applications of network technology. Finally, the puterized accounting environment internal control measures are discussed in depth because of internal control problems at all levels. Taken measures of improving internal control is to perfect the internal control system and strengthen environmental control, application control and network security control in the hope of helping enterprises to raise the awareness of risks when they build puterized accounting system, formulate the internal control system carefully, implement the corresponding control measures fully in order to guarantee the quality of accounting information.Key words: puterized accounting, internal controls, accounting information syst目錄一、會計電算化環(huán)境下的企業(yè)內(nèi)部控制…………………………………(1)(一)會計電算化環(huán)境下企業(yè)內(nèi)部控制的內(nèi)容…………………………(1)(二)會計電算化對企業(yè)內(nèi)部控制的影響………………………………(3)二、會計電算化環(huán)境下企業(yè)內(nèi)部控制存在的問題………………………(4)(一)執(zhí)行者認知不足……………………………………………………(4)(二)內(nèi)部控制制度存在缺陷…………………………………………… (5)(三)執(zhí)行主體和保存介質(zhì)存在安全隱患……………………………… (5)(四)網(wǎng)絡技術(shù)的應用加大了內(nèi)部控制的難度…………………………(6)三、對目前存在問題的解決方案…………………………………………(7)(一)完善會計電算化系統(tǒng)內(nèi)部控制制度………………………………(7)1.制定有關(guān)的操作管理制度和系統(tǒng)維護管理制度………………………(7)2.實行嚴格的授權(quán)控制……………………………………………………(7)3.建立財務人員內(nèi)部牽制制度 …………………………………………(8)4.重視系統(tǒng)檔案管理控制 ………………………………………………(8)5.加強內(nèi)部審計 …………………………………………………………(8)(二)加強會計電算化系統(tǒng)環(huán)境控制 …………………………………(9)1.加強會計人員培訓,提高會計人員素質(zhì) ……………………………(9)2.加強會計財務軟件的研發(fā)和維護 ……………………………………(9)3.加強會計電算化系統(tǒng)計算機硬件、軟件的管理與維護 ……………(10)(三)加強會計電算化系統(tǒng)應用控制 …………………………………(10)1.數(shù)據(jù)輸入控制 …………………………………………………………(10)2.數(shù)據(jù)處理控制 …………………………………………………………(11)3.數(shù)據(jù)輸出控制 …………………………………………………………(11)(四)網(wǎng)絡安全控制 ……………………………………………………(11)1.系統(tǒng)入侵防范控制 ………………………
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