会计电算化下的内部控制会计学

摘 要企业在实现了会计电算化后, 会计核算和环境发生了很大的变化, 这些变化为企业建立健全部控制带来了许多前所未有的新问题。因此, 建立一整套适合会计电算化的部控制制度显得尤为重要。会计电算化的部控制是部会计控制的特别形式。因此，分析会计电算化对会计业务部控制的影响，以此为基础探讨电算化会计信息系统环境下的部控制建设问题，确保企业实行会计电算化部控制，对企业有一定的现实意义。本文分为五个部分。第一部分介绍了会计电算化与部控制的基本概念；第二部分分析了会计电算化对企业部控制带来的影响；第三部分阐述了电算化下的部控制制度包含的具体容；第四部分则充分分析了会计电算化下部控制存在的问题；文章的第五部分提出了强化企业会计电算化系统的部控制的对策。关键词：会计电算化 部控制 会计核算ABSTRACTAfter the realizing of accounting computerization, the accounting and the management has been changed a lot. These changes bring many unprecedented problems.In that case, establishing a suitable internal control system becomes more and more important.The internal control under accounting computerization is one special form of the internal control. Therefore,to analyses the influence of the computerization,base on which we discuss the issue of establishing the control system and ensure whole accounting system runs steady and effective has a great practical significance.This paper is consisted of five parts. In the first part, it introduces the basicconcepts of accounting computerization and internal control;secondly,it analyses the effects that the computerized accounting brings; the following part introduces the elements that contained in internal control; the fourth part gives the deep analysis of the problems that happen with computerized accounting;and the last part of the text propose the solutions and countermeasures of the problems above mentioned.Keywords ： Accounting Computerization The Internal Control Accounting Calculation目...