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随着会计电算化在事业单位会计工作中广泛应用,不但财务工作带来了很多方便,提高了会计工作质量,同时事业单位会计电算化也对传统的内部控制贯彻执行提出了新挑战。为此笔者就事业单位会计电算化对内部控制的影响进行探讨。
With the extensive application of accounting computerization in the accounting work in the public institutions, not only the financial work has brought a lot of convenience and the quality of the accounting work has been improved, but also the accounting computerization of the public institution has posed new challenges to the implementation of the traditional internal control. For this reason, the author discusses the impact of accounting computerization on internal control in public institutions.