会计电算化下企业内部控制的路径选择

信息技术的突飞猛进和广泛应用,给世界带来了巨大的变化,也给会计行业带来变革性的影响.文章旨在通过分析会计电算化系统对企业会计内部控制产生的影响,指出会计电算化环境下企业会计内部控制存在问题,并提出加强和完善会计内部控制的具体策略,以确保企业会计系统正常运行,提高企业现代化管理水平.

The path selection of interal control under accounting computerization

Information technology has made a spurt of progress and been applied extensively,which change the whole world enormously and brings forword an austere challenge for accountants.This paper analyses the effect of computerized accounting systems for accounting internal control in enterprises,puts out the problems of internal control,and puts forward concrete strategies to reinforce and perfect the internal control,to ensure normal operation of enterprise accounting system,improve the level of modern management.