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随着计算机在会计领域的普及和应用,各个企事业单位的会计核算系统越来越多地被计算机取代。伴随着会计电算化而产生的会计电算化档案在内容、载体、生成、传输、保管方面呈现出新的特点,成为重要的会计基础工作。因此,面对电算化档案管理呈现出新的特点,如何加强会计档案管理工作是会计人员在诸多管理工作中面临的一个新的挑战。本文拟针对如何完善电算化会计档案内部控制提出对策和建议。
With the popularization and application of computers in the accounting field, accounting systems of enterprises and institutions are being replaced by computers more and more. With the computerization of accounting, the computerized computerized accounting records have become new features in terms of content, carrier, generation, transmission and storage and become an important accounting basis. Therefore, in the face of the new features of computerized file management, how to strengthen the management of accounting records is a new challenge that accountants face in many management tasks. This article intends to improve the internalization of computerized accounting files to put forward countermeasures and suggestions.