电算化会计信息系统的内部控制

1会计信息系统的定义·················································3

2内部控制的含义····················································4

3会计电算化对内部控制的影响········································4

会计电算化后储存形式的变化导致了会计^^文档管理方面的一系列内部控制问题··································5

会计实行电算化在内部控制方面的变化·······························5

内部控制环境的变化·········································5

内部控制重点的变化·········································6

内部控制范围的变化········································6

（4）交易授权的变化··············································6

（5）内部控制功能的强弱是会计信息正确可靠的关键·················6

会计信息系统内部控制的内容·······································7

（1）组织控制·············································7

组织机构设置··············································7

职责划分···············································7

操作控制·············································8

档案控制···········································9

系统程序控制··················································9

8.电算化会计信息系统应用控制····································9

加强内部审计···················································10

参考文献··································11

内 容 摘 要

随着中国现代化的进程，国内企业越来越多的使用自行开发的会计软件或购买通用商品化会计软件来建立电算化会计信息系统，因此，企业在实现了电算化后，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内部控制带来了许多前所未有的新问题。因此，分析会计电算化对会计业务内部控制的影响，以此为基础探讨电算化会计信息系统环境下的内部控制建设问题，确保企业实行会计电算化内部控制，对企业有一定的现实意义。

内部控制是保证企业经济顺利进行、实现既定管理目标的重要手段，完整的内部控制是保证企业发展的必要因素。随着计算机在财会领域的普及，会计信息系统已由传统的手工会计信息系统发展到电算化会计信息系统，传统的会计核算方式和统计模式、内部控制的对象等都发生了翻天覆地的变化，于是相应的会计核算的方法、程序和内容都发生了巨大的变化，为了确保会计企业的准确性，企业资金的安全，提高企业的经营水平，都需要健全的企业内部控制制度。本文对会计信息系统的问题提出了能够确保系统正常、安全、有效运行的方法及措施。

关键词：会计；内部控制；电算化会计信息系统