论文题目：电算化会计内部控制问题
研究
企业会计电算化系统内部控制问题研究
摘 要
随着计算机和信息技术的发展，计算机在会计领域也得到广泛应用，逐渐形成了会计电算化的理论体系。会计电算化是以电子计算机技术为主的当代电子技术和信息技术应用到会计实务中的简称，是电子计算机代替人工实现报账、记账、算账、查账以及部分需由人工完成的对会计信息的统计、分析、判断乃至提供决策的过程。内部控制是指在企事业单位会计工作中，为了维护会计数据的准确性、可靠性，业务经营的有效性和财产的完整性而制定的各种规章制度、组织措施、管理方法、业务处理手续以及其他为防止可能发生的风险而采取的一切措施的总称。
目前，我国绝大多数的企业已经甩掉了手工账，实行了会计信息系统的电算化。企业在建立了会计电算化系统后，会计从传统的手工记账、算账、报账中解脱出来，会计核算的准确性和可靠性得到了很大提高。但是，它也给企业的内部控制带来的新的问题及挑战。
本文主要介绍了企业实施会计电算化系统内部控制的背景，企业会计电算化系统内部控制的特征及必要性，以及企业在实施会计电算
化系统内部控制中遇到的问题，并针对这些问题提出一些对策。
关键词：会计电算化，内部控制，问题，对策
The research of Internal control problem in Interprise accounting computerized system
ABSTRACT
With the computer and information technology, computers in the accounting field have been widely used, gradually formed the theory of computerized accounting system. Accounting is based on modern computer technology-based electronic technology and information technology into the accounting practice referred to, is the computer instead of manually achieve reimbursement, accounting, afterwards, audit, and some need to be completed by the manual of accounting information The statistical analysis, to judge and even to provide decision-making process. Internal control is that the accounting work in enterprises and institutions in order to maintain the accuracy of accounting data, reliability, business effectiveness and integrity of the property drawn to the various rules and regulations, organizational measures, management, business processing procedures and other risks that
may occur to prevent all the measures taken by the general term.
At present, the vast majority of companies have shed a hand accounts, the implementation of computerized accounting information system. Enterprises in the establishment of a computerized accounting system, accounting from the traditional manual bookkeeping, afterwards, reimbursement freed, the accuracy and reliability of accounting has been greatly improved. However, it also brings to the enterprise's internal control over new issues and challenges.
This paper describes the implementation of computerized accounting system of enterprise internal control background, Computerized Accounting system characteristics and the need for internal controls, and enterprise in the implementation of internal controls in computerized accounting system problems, and these put forward some countermeasures.
KEYWORDS：Accounting computerization,Intrenel control, Question,Countermemessures
目 录
1.会计电算化与企业内部控制概述 ......................................i
1.1会计电算化概述 .................................................................................. - 1 - 1.2会计电算化的发展 .............................................................................. - 4 - 1.3企业内部控制概述 .............................................................................. - 6 -
1.3.1企业内部控制概念 ................................................................... - 6 - 1.3.2企业实行内部控制的意义 ....................................................... - 6 - 1.3.3企业内部控制常见问题及对策 ............................................... - 7 -
2.会计电算化系统内部控制的特征及重要性 .........................- 8 -
2.1会计电算化内部控制的概念 .............................................................. - 8 - 2.2会计电算化系统内部控制的特点 ...................................................... - 8 - 2.3会计电算化系统内部控制的重要性 .................................................. - 9 -
2.3.1保证所提供信息的真实性和可靠性 ....................................... - 9 - 2.3.2保证电算化系统资源的安全性和完整性 ............................... - 9 - 2.3.3降低审计风险，提高对审计风险的控制能力 ....................... - 9 -
3.我国企业实施会计电算化系统内部控制的必要性 .......................................... - 9 -
3.1内部控制的范围扩大，是加强电算化内部控制的客观要求 .......... - 9 - 3.2传统会计控制机制的局部失败要求加强电算化内部控制 ............ - 10 - 3.3电算化环境下会计工作对计算机软硬件系统的依赖性 ................ - 10 -
4.企业会计电算化系统内部控制存在的问题 ........................- 10 -
4.1数据存储方式改变面临的控制风险问题 ..................- 10 - 4.2因数据输入不当导致的控制问题 .................................................... - 11 - 4.3会计电算化系统安全控制不到位带来的问题 ................................ - 11 - 4.4组织管理控制不严带来的问题 ........................................................ - 11 -
5.企业加强会计电算化系统内部控制的对策 ........................- 11 -
5.1加强有关组织与管理方面的控制 ..................................................... - 11 -
5.1.1建立适应电算化会计系统的组织机构 ................................. - 11 -
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5.1.2建立严格的上机管理制度 ..................................................... - 12 - 5.1.3贯彻职责分离的监督制度 ..................................................... - 12 - 5.1.4加强档案管理工作 ................................................................. - 12 - 5.1.5重视内部审计功能 ................................................................. - 12 - 5.2注重数据和程序控制 ........................................................................ - 12 - 5.3强化网络安全控制和完善系统维护控制 ........................................ - 13 -
参考文献 .......................................................- 14 - 后记 .............................................. 错误！未定义书签。
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