内 容 摘 要

近年来,随着电子信息技术的发展和普及，实行会计电算化管理的企业越来越多，会计核算和财务管理的环境也随之发生了很大的变化。会计电算化逐渐受到了人们的高度关注,我国多个领域都在利用会计电算化的工作模式,为充分发挥会计电算化的便捷和高效等优势，确保企业财产的安全，为企业经营决策提供完整的信息，建立一套适合电算化会计系统的内部控制制度便显得尤为重要。 以此来对企业内务的财务信息进行有效的控制,确保企业正常运转。本文分析了会计电算化对企业内部控制的影响，指出了会计电算化环境下企业内部控制存在的问题，并提出了相应解决对策企业必须加强做好会计电算化的管理工作,对其中存在的问题,加以改正,采取更多有效的应对措施,从而促使企业长期稳定地发展。

关键词：网络；会计信息；安全；对策

目       录

1.绪论····························································3

2.会计电算化的现况················································3

2.1会计电算化的相关概念·········································3

2.2我国会计电算化的发展·········································4

2.3会计电算化的影响·············································4

2.3.1减轻了财务会计人员的工作量·····························4

2.3.2提高了企业会计人员的整体素质···························4

3.网络环境下会计电算化存在的问题··································5

3.1原始数据操作的准确性问题·····································5

3.2信息安全问题·················································5

3.3信息外泄·····················································5

3.4软件局限性···················································6

3.5硬件设施陈旧·················································6

3.6管理现状的缺陷···············································6

3.7对财务专业人员的忽视·········································7

3.8会计人员授权问题·············································7

3.9缺乏电算化内部审计的监督·····································7

4.网络环境下会计电算化相关对策····································8

4.1加强监控与审计完善会计信息系统的内部控制·····················8

4.2 选择优质的网络硬加强会计信息系统外部控制·····················8

4.3 建立健全有关法规制度·········································8

4.4 提升会计人员素质·············································9

4.5维护操作系统··················································9

4.6改善硬件设施··················································10

4.7发挥财务管理功能的相应对策···································10

4.7.1通过会计软件的专设模块实现·····························10

4.7.2通过会计软件的报表功能实现······························10

4.7.3增加财务管理的功能 设计独立的财务管理软件···············10

4.8建立授权制度··················································11

4.9加强内部审计控制·············································11

4.9.1设置内部审计线索·······································11

4.9.2会计电算化系统软件运行质量审计·························11

4.9.3内部控制系统控制质量审计·······························12

5.结语·····························································12

6.文献