谈电算化会计信息系统的内部控制制度

会计电算化是会计工作的发展方向,开展会计电算化是促进会计基础工作规范化和提高经济效益的重要手段和有效措施。加强和完善电算化环境下的内部控制制度建设,对推动和普及会计电算化工作进程,逐步建立以会计电算化为核心的计算机管理信息系统,实现信息资源共享,提高信息使用效率,具有重要的现实意义。

Internal Control System of Computerized Accounting Information System

Computerization is the trend of accounting work, therefore developing accounting computerization is very important and an effective way for normalization of basic accounting work and the promotion of economic benefits. Strengthening and perfecting the construction of internal control is very important for the promotion and popularization of accounting computerization, gradual establishment of the information system of computerized management with accounting computerization as the main point, realization of information resources sharing, and improving the efficiency of information application.