论文题目：浅谈企业实行会计电算化的风险和对策目录....................................................................................3...........................................................................4...............................................................5..............................................5.........................................6........................................7.......................................................8................................................................8.........................................................8.................................................10.........................................11...........................................................11.................................................12.............................................................13......................................14...........................................14...........................................................15...............................................16........................................................................17..............................................................................19........................................................................20摘要随着现代科技的发展，计算机的影响在我们生活中占据了不可替代的地位。对于会计行业的我们来说，传统的会计事务处理方式已经不能够满足企业的需要，在客观上要求企业尽快的实现以计算机为手段的会计电算化。在我国，现在已经全面实行了会计电算化，会计电算化在企业中的运用，提高了企业会计的工作效率于质量，改变了会计工作者的环境面貌，尽管会计工作实现了从手工记账到电子记账的成功转型，但是，从计算机系统的局限性和日益增多的计算机犯罪来看，会计电算化工作也有些隐患和风险。因此，加强会计电算化的内部控制落实会计的监督职能显得格外重要。就企业来说，企业的发展在经营，经营的重心在管理，管理的重心在效益，而效益的重心又在财务，所以，会计电算化系统与制度的完善是重点，会计电算化工作的真实性也越来越重要。关键词：影响，风险，内部控制，职能，真实性ABSTRACTWiththedevelopmentofmodernscienceandtechnology,theinfluenceofcomputershasoccupiedanirreplaceablepositioninourlives.Forusintheaccountingindustry,thetraditionalmethodsofaccountingtransactionshavenotbeenabletomeettheneedsofenterprises,andobjectivelyrequirecompaniestoimplementcomputerizedaccountingassoonaspossible.InChina,theimplementationofaccountingcomputerizationhasnowbeenfullyimplemented.Theuseofaccountingcomputerizationinenterpriseshasimprovedtheefficiencyandqualityofenterpriseaccounting,andhaschangedtheenvironmentaloutlookofaccountingworkers.AlthoughaccountingworkhasbeenachievedfrommanualThesuccessfultransformationofaccountstoelectronicbookkeeping,butfromtheperspectiveofcomputersystemsandtheincreasingnumberofcomputercrimes,therearehiddenproblemsandrisksintheaccountingcomputerizationwork.Therefore,itisparticularlyimportanttostrengthentheinternalcontrolofaccountingcomputerizationandimplementtheaccountingsupervisionfunction.Asfarascompaniesareconcerned,thedevelopmentofacompanyisoperating,thefocusofmanagementisonmanagement,thefocusofmanagementisonefficiency,andthefocusofefficiencyisonfinance.Therefore,theperfectionofaccountingcomputerizedsystemsandsystemsisthekey,andtheaccountingcomputerizationworkTheauthenticityofthegameisalsoincreasinglyimportant.Keywords:impact,risk,internalcontrol,function,authenticit...
