电算化会计信息系统的内部控制研究  

Internal Control of the Computerized Accounting Information System

作　　者：谷玄 Gu Xuan(Finance Department,Xiangnan University,Chenzhou 423000,China)

机构地区：[1]湘南学院财务处,湖南郴州423000

出　　处：《湘南学院学报》2020年第5期70-73,79,共5页Journal of Xiangnan University

摘　　要：随着计算机技术在会计领域的应用和普及,会计信息系统由手工记录会计信息和财务数据发展到电算化会计信息系统,会计信息处理方式的计算机自动化给会计信息系统的内部控制带来了一系列新的问题.本文通过研究电算化会计信息系统的特点,从机制体制、数据信息化、网络环境、数据接口、人员职业道德多个角度分析电算化会计信息系统内部控制现存的问题,并针对这些问题提出相应的完善措施,促进建立更加科学严密的电算化会计信息系统内部控制体系,为管理者提供更加准确真实的会计信息,从而做出优化的决策.With the application and popularization of computer technology in the field of accounting,the accounting information system develops from the manual recording of accounting information and financial data to the computerized accounting information system.Using computer technology to process accounting information also brings a series of problems to the internal control of accounting information system.Based on the study on the characteristics of the computerized accounting information system,this paper analyzes the existing problems of internal control of the computerized accounting information system from the perspectives of enterprise accounting system,electronic data,network environment,data interface and personnel professional ethics.In view of these problems,this paper offers some corresponding improvement measures to promote establishing a more scientific and rigorous internal control system of computerized accounting information,in order to provide managers with more accurate and reliable accounting information and to make optimal decisions.

关 键 词：会计电算化 会计信息系统 内部控制 

分 类 号：F230[经济管理—会计学]