毕业设计论文-谈会计电算化下的企业内部控制ee.docVIP

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目： 谈会计电算化下的企业内部控制 姓 名： 陈燕珊 学 号： 060314244 系 别： 会计系 专业班级： 06级国会二班 指导教师： 贺茉莉 2010 年 3 月 30日 中 文 摘 要 随着计算机的普及以及计算机技术的不断发展，会计电算化日臻完善。尤其是目前网络技术的发展与应用，会计电算化进一步向深层次发展，这些变化在给企业单位带来巨大效益的同时，也对其组织管理、数据输入、数据存储和人员素质等内部控制提出了新的挑战。在新的环境下，企业迫切需要加强内部控制制度。但由于会计电算化系统的特殊性，现阶段我国会计电算化工作缺乏统一的规划和组织协调，企业内部控制制度仍不十分完善，存在着许多问题及潜在的风险。研究会计电算化下企业内部控制问题，对进一步完善企业内部控制体系，促进会计电算化工作具有深远意义。 本文从阐述会计电算化和内部控制的基本理论，分析了会计电算化对企业内部控制所带来的影响，并以此为基础探讨了建立健全会计电算化下企业内部控制制度的必然性及重要性,提出了在会计电算化下如何加强和完善内部控制制度，以使内部控制制度在会计电算化环境下发挥更大的作用。 关键词：会计电算化；　内部控制；　制度 Abstract With the proliferation of computers, as well as the development of the information technology, accounting and computerization are being perfected. In particular, the current network technology provides a great opportunity for computerized accounting to experience an in-depth development, and these changes bring enormous benefits to the enterprise company, but its organization and management, data entry, data storage and peoples quality etc, all these issue related to internal control are facing new challenges. Under the new circumstances, companies urgently need to strengthen their internal control system. However, given the particularity of a computerized accounting system, and the lack of a unified planning and coordinating of the computerized accounting, as well as the immature system of the internal control, there are still many problems and potential risks. As a result, it is essential to do research about internal control of computerized accounting, which may bring great value to the development of computerized accounting. This article describes the basic concept of computerized accounting and internal control, it also analyses the impact that computerized accounting bring to the internal control system, and use the result as the foundation of further discussing the necessity and import