企业会计电算化系统内部控制问题研究

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内容摘要···································································02

一、会计电算化系统内部控制含义·············································03

1.1内部控制的含义······················································03

二、会计电算化内部控制的现状···············································05

2.1会计电算化人员素质有待提高··········································05

2.2通用会计软件安全控制功能不完善······································05

2.3电算化会计基础管理工作薄弱··········································06

2.4缺乏电算化内部审计监督··············································07

三、加强电算化内部控制的措施···············································07

3.1加强会计人员的计算机业务素质········································07

3.2建立和加强计算机环境的安全控制······································09

参考文献···································································13

内 容 摘 要

随着科学技术的发展,计算机数据处理技术在会计领域已得到了广泛应用。企业在建立了会计电算化系统后,会计基本上从单纯的手工记账、算账、报账中解脱出来,会计核算的准确性和可靠性得到了很大提高,但是,它也为企业内部控制带来了新的问题和挑战。本文主要分析电算化系统内部控制的现状，问题及解决措施。

技术的发展, 计算机的运用已渗透到各个领域，电子计算机数据处理技术已在会计领域广泛运用。会计电算化使会计人员从繁重的手工核算中解脱出来,大大提高了会计工作质量和会计工作效率。会计电算化越来越被各个单位所重视，普及率也越来越高。如何在提高会计处理的及时性、准确性的同时确保会计电算化的安全，已成为各电算化单位需要解决的问题。

控制与会计是不可分割的。内部控制是单位为提高会计信息质量，保护资产的安全和完整，确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序，包括内部管理控制和内部会计控制。会计电算化的内部控制则是内部会计控制的特殊形式。财政部颁布的《内部会计控制规范——基本规范（试行）》中指出：“电子信息技术控制要求运用电子信息技术手段建立内部会计控制系统，减少和消除人为操纵因素，确保内部会计控制的有效实施”。

关键词：会计电算化，内部控制，现状，措施