谈会计电算化下的企业内部控制 毕业论文.doc

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： 何敏婷 学 号： 050314301 系 别： 会计系 专业班级： 05级国会三班 指导教师： 贺茉莉 2009 年 4 月 6 日 中 文 摘 要 会计电算化是会计工作的发展趋势，已有十几年的发展历史。它由简单的数值计算发展到全面数值核算，进而到具有人工智能的会计管理信息系统阶段，它使会计人员从繁重的手工核算报表中解脱出来，提高了会计信息的及时性、正确性与全面性。此外，我国刚加入WTO不久，对新的经济环境仍有不适应的地方，对企业内部控制制度造成了极大的冲击，使企业内部控制制度在新的环境下显得落后于形势了，由于电算化会计系统的特殊性，建立一整套适合电算化会计系统的内部控制制度就显得尤为要。Accounting work is the development trend of more than ten years of development history. It consists of a simple numerical calculation to the development of a comprehensive numerical accounting, and then to have the artificial intelligence phase of accounting management information system, which allows the accounting staff from the heavy hand out of accounting statements, the accounting information to improve the timeliness, accuracy and comprehensive sexual. In addition, our country has just joined the WTO soon, the new economic environment of the place is still not suited for enterprise internal control system caused a great impact on the enterprise internal control system in the new environment seems behind the curve, because of electricity calculation of the specificity of accounting system, set up a set of suitable computerized accounting systems internal control system is particularly important. This article from the computerized accounting and internal control of Studies, have extended to Accounting internal controls under the emergence of inadequate understanding of internal control, accounting, business between the lack of effective supervision, and accounting deficiencies and poor data security. Nowadays is facing a global financial tsunami, more must be resolved to our country under Accounting Internal Control arising from defects, allow enterprises to improve internal control standards, so that enterprises in a variety of Accounting more popular, improve talent quality, strengthen