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企业内部控制是提高企业效益的主要保障。我国企业企业内部控制还存在许多问题,特别是企业会计电算化带来了会计业务处理的诸多变化,增加了会计内部控制的复杂性。因此,在分析企业会计电算化系统对内部控制的影响基本上,提出解决企业内部控制失效的建议及对策。
Internal control is to improve the efficiency of enterprises the main guarantee. There are still many problems in the internal control of enterprises in our country. Especially the computerized accounting of enterprises brings about many changes in the accounting business and increases the complexity of internal control of accounting. Therefore, based on the analysis of the influence of the computerized accounting system on the internal control, suggestions and countermeasures to solve the failure of the internal control of the enterprise are proposed.