论文部分内容阅读
随着网络会计的逐步普及,企业会计管理的内部、外部环境与会计核算发生了很大的变化,传统的会计电算化系统已经难以适应网络环境,而建立与网络环境相适应的内部控制体制的问题迫在眉睫。本论文从企业内部控制理论的分析和电算化内部控制系统的特点着手,详细的分析了会计系统的内部控制内容,针对企业内外部环境之间的联系做了深入的论述。提出在网络环境下的会计电算化系统应该不断加强会计数据的安全保障系数、会计数据的保密控制。最终在企业构建会计电算化系统中完善会计信息。
With the gradual popularization of network accounting, the internal and external environment of accounting management and accounting have undergone great changes. The traditional accounting computerized system has been difficult to adapt to the network environment, and establish an internal control system that adapts to the network environment The problem is imminent. This thesis starts with the analysis of internal control theory and the characteristics of computerized internal control system, analyzes the contents of internal control of the accounting system in detail, and gives an in-depth discussion about the connection between internal and external environment of the enterprise. It is proposed that the computerized accounting system under the network environment should continuously strengthen the security guarantee coefficient of accounting data and the confidential control of accounting data. The final accounting information in the enterprise computer system to improve accounting information.