xx油脂有限公司会计电算化核算与内部控制制度设计大摘要.doc
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xx油脂有限公司会计电算化核算与内部控制制度设计大摘要,摘要会计电算化是会计工作的发展趋势，因此，分析会计电算化核算对内部控制的影响，并以此为基础探讨关于电算化会计信息系统环境下的内部控制建设问题，以确保企业实行会计电算化后，系统能够正常、安全、有效地运行。针对xx油脂有限公司会计电算化核算问题，对该企业账务处理系统以及固定资产核算系统和工资核算系统进行了设计。熟悉了企业的...
内容介绍
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摘要
会计电算化是会计工作的发展趋势，因此，分析会计电算化核算对内部控制的影响，并以此为基础探讨关于电算化会计信息系统环境下的内部控制建设问题，以确保企业实行会计电算化后，系统能够正常、安全、有效地运行。针对xx油脂有限公司会计电算化核算问题，对该企业账务处理系统以及固定资产核算系统和工资核算系统进行了设计。熟悉了企业的账务处理流程，使所设计出的会计系统更加切合企业实际，具有可操作性。通过对会计信息系统内部控制原则的确定，对会计信息系统内部控制方案的设计，加强对企业会计信息系统内部系统关键点的控制。针对会计电算化环境下企业内部控制制度存在的问题，对建立电算化环境下企业内部控制制度做出具体的规定，重构内部控制制度的设计,执行控制。由于会计电算化的实施,会计账务处理方式、内部控制等方面都产生了较大的影响,本文就会计电算化核算和内部控制制度做一探讨。
关键词 会计电算化 核算 内部控制
Abstract
Accounting is the accounting of the development trend, therefore, analysis of accounting for the impact of internal controls and to explore the basis of Computerized Accounting Information System on the environment construction of internal control to ensure that the enterprises Accounting, the system can be normal, safe and effective operation. Macro Oil Co. for an accounting of the issue of Accounting, Accounting Treatment of the enterprise systems, as well as fixed asset accounting system and payroll accounting system design. Familiar with the company's accounting processes, so that the design of the accounting system more attuned to business realities, operational. Of accounting information system principles of internal control, accounting information system for the design of internal controls to strengthen the accounting information system for enterprise internal control system, the key point. Accounting for the environment control system of internal problems, the establishment of enterprise computing environment to the internal control system for specific requirements of the reconstruction of the internal control system design, implementation control. As a result of the implementation of computerized accounting, the accounting treatment of accounts, internal control, have had a greater influence, the paper on Accounting and internal control system to explore the influence of one.
Keywords computerized accounting accounting control
会计电算化是会计工作的发展趋势，因此，分析会计电算化核算对内部控制的影响，并以此为基础探讨关于电算化会计信息系统环境下的内部控制建设问题，以确保企业实行会计电算化后，系统能够正常、安全、有效地运行。针对xx油脂有限公司会计电算化核算问题，对该企业账务处理系统以及固定资产核算系统和工资核算系统进行了设计。熟悉了企业的账务处理流程，使所设计出的会计系统更加切合企业实际，具有可操作性。通过对会计信息系统内部控制原则的确定，对会计信息系统内部控制方案的设计，加强对企业会计信息系统内部系统关键点的控制。针对会计电算化环境下企业内部控制制度存在的问题，对建立电算化环境下企业内部控制制度做出具体的规定，重构内部控制制度的设计,执行控制。由于会计电算化的实施,会计账务处理方式、内部控制等方面都产生了较大的影响,本文就会计电算化核算和内部控制制度做一探讨。
关键词 会计电算化 核算 内部控制
Abstract
Accounting is the accounting of the development trend, therefore, analysis of accounting for the impact of internal controls and to explore the basis of Computerized Accounting Information System on the environment construction of internal control to ensure that the enterprises Accounting, the system can be normal, safe and effective operation. Macro Oil Co. for an accounting of the issue of Accounting, Accounting Treatment of the enterprise systems, as well as fixed asset accounting system and payroll accounting system design. Familiar with the company's accounting processes, so that the design of the accounting system more attuned to business realities, operational. Of accounting information system principles of internal control, accounting information system for the design of internal controls to strengthen the accounting information system for enterprise internal control system, the key point. Accounting for the environment control system of internal problems, the establishment of enterprise computing environment to the internal control system for specific requirements of the reconstruction of the internal control system design, implementation control. As a result of the implementation of computerized accounting, the accounting treatment of accounts, internal control, have had a greater influence, the paper on Accounting and internal control system to explore the influence of one.
Keywords computerized accounting accounting control
