【摘要】 会计电算化信息系统的普及运用,给内部控制制度提出了3点新的要求,一是要确保原始数据操作的准确度;二是要控制操作人员的职能;三是要避免会计档案无纸化和电脑操作无形化带来的风险。为实现上述要求,确保会计信息质量,应加强会计电算化条件下的内控制度,一是加强程序操作控制;二是加强人员职能控制;三是加强系统安全控制;四是加强内部稽核。更多还原

【Abstract】 The popularization and application of the accounting computerization puts forward three new requirements for the internal control system, the first is to ensure the precision of the original data operation, the second is to cont rol the functions of the operators, and the third is to avoid the risks caused b y the paperless of the accounting files and the invisibleness of the computer op eration. In order to realize the abovementioned requirements and ensure the qual ity of the accounting information, should strengthen the internal control system under the conditions of accounting computerization, the first is to strengthen the control of the program operation, the second is to strengthen the control of the personnel functions, the third is to strengthen the control of the system s ecurity, and the fourth is to strengthen the internal audit.更多还原