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会计系统内部控制是指企事业单位为了维护会计数据的可靠性、业务经营的有效性和财产完整性而制定的各项规章制度、组织措施和业务处理流程及其他管理措施的总称。它将组织控制、手工内部控制和计算机内部控制结合起来,实现全面控制,其目标是保证会计信息系统的合法性、可靠性、正确性。会计信息系统内部控制为企业信息处理带来高效率的同时,也带来了新的问题和挑战,必须重视会计信息系统内部控制在企业中的建立和运用。
Accounting system internal control refers to the enterprises and institutions in order to maintain the reliability of accounting data, the effectiveness of business operations and property integrity and the development of the rules and regulations, organizational measures and business processes and other management measures in general. It combines organizational control, manual internal control and computer internal control to achieve full control. Its goal is to ensure the legitimacy, reliability and correctness of the accounting information system. Internal control of accounting information system brings high efficiency to enterprise information processing, meanwhile it brings new problems and challenges. It is necessary to attach importance to the establishment and application of internal control of accounting information system in enterprises.