浅议会计电算化的内部控制制度

发布时间：2018-01-13 11:58

本文关键词：浅议会计电算化的内部控制制度　出处：《商场现代化》2015年08期 　论文类型：期刊论文

【摘要】：随着经济的飞速发展,现代企业所面临的竞争也日益激烈,这就要求企业必须要不断提升自身的竞争力,从而实现自身管理效益的提高。互联网的出现以及信息系统软件的出现,让现代企业自身的财务管理效率得到了大幅度的提升。本文在对会计电算化信息系统和内部控制理论认真研究学习的基础上,针对当代企业在电算化信息系统内部控制中所存在的不足进行了系统性的阐述以及论述,并结合企业自身的管理不足提出了合理的优化建议与措施。包括:健全会计电算化法制、提高管理层的重视、增强外审机制、加强会计队伍建设、加强网络化控制。进而真正让电算化信息系统为企业服务,在应用信息技术为企业发展添动力的同时,保证了企业内部控制的合理性与有序性,进而实现了企业的可持续发展。
[Abstract]:With the rapid development of economy, modern enterprises are facing increasingly fierce competition, which requires companies to improve their competitiveness, so as to realize the improvement of management efficiency. The emergence of the Internet and information system software, let the modern enterprise's financial management efficiency has been greatly improved. Based on the the computerized accounting information system and internal control theory study learning, according to the problems of modern enterprise information system in computerized internal control systematically and the theory, combined with the management of enterprises lack of optimization is put forward rational suggestion and measure including: perfecting the accounting. Calculation of the legal system, improve the management's attention, strengthen external audit mechanism, strengthen the construction of accounting team, strengthen the network control. And then really let the computerized information system for enterprises Service, while applying information technology to the development of enterprises, ensures the rationality and orderliness of internal control, and further realizes the sustainable development of enterprises.

【作者单位】：内蒙古自治区鄂尔多斯市准格尔旗煤炭局;
【分类号】：F232
【正文快照】： 会计电算化的发展改变了传统会计的手工记账、实现了会计核算和会计管理的高效、快捷、便利。相对于传统会计工作而言,借助于信息系统与传统会计的结合,无疑大大提升了会计以及企业财务管理效率。但是,我们也必须要意识到,企业在应用电算化信息系统的过程中,由于现有法律不健

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