会计电算化环境下企业内部控制制度设计及账务管理系统设计毕业论文.doc
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会计电算化环境下企业内部控制制度设计及账务管理系统设计毕业论文,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有限公司会计电算化账务处理系统问题，对本设计的研究范围进行了界定。通过对会计信息系统内部控制的目标、内部控制原则...
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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有限公司会计电算化账务处理系统问题，对本设计的研究范围进行了界定。通过对会计信息系统内部控制的目标、内部控制原则确定，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，提出相应的措施和建议。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。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,本文就会计电算化对账务处理和内部控制制度的影响做一探讨。
关键词 会计 电算化 内部控制
Abstract
The accounting computerization is the accountancy trend of development, therefore, analyzes the accounting computerization to the internal control influence, and take this as the foundation discussion about the computerization accounting information system environment's under internal control construction question, guaranteed after the enterprise implements the accounting computerization, the system can normal, safe, move effectively. In view of the great peaceful fat Limited company accounting computerization calculation question, has summarized this design research background, the goal. Summarized the domestic and foreign research tendency, has carried on the limits to this design's range of study. Through to the accounting information system internal control's goal, the internal control determined in principle that to the accounting information system internal control plan's design, strengthens to business accounting the information system internal system key point control, proposes the corresponding measure and the suggestion. Has been familiar with enterprise's calculation operation flow, causes the accounting system which designs even more to suit the enterprise reality, has the feasibility. In view of the accounting computerization environment under the enterprise internal control system existence's question, to establishes with the consummation electricity calculated that under the environment the enterprise internal control system makes the specific stipulation, perfect and perfect internal control system design, restructuring internal control system's design, perfect and perfect internal control system step, execution control, improvement internal control system's movement. As a result of accounting computerization's implementation, to under the manual condition's accounting method, accountant organized aspects and so on way, internal control to have the tremendous influence, this article makes a discussion on the accounting computerization to the accounting method influence and the internal control system's influence.
Key words accounting computerization; Internal control
目录
摘 要 I
Abstract II
第1章 企业概况 1
1.1自然概况 1
1.2经营情况 3
第2章 会计电算化账务处理系统设计 5
2.1账务基本信息设计 5
2.1.1会计科目设计 5
2.1.2 会计凭证设计 6
2.1.3 会计账簿设计 8
2.2 账务处理系统功能设计 9
2.2.1 初始设置 9
2.2.2 凭证管理 11
2.2.3 出纳管理 13
2.2.4 账表管理 14
2.2.5 期末处理 16
第3章 会计电算化账务管理系统设计 21
3.1 固定资产管理系统设计 21
3.2 工资管理系统设计 24
第4章 会计电算化环境下企业内部控制制度设计 27
4.1原则设计 27
4.2方法设计 28
4.3 控制制度执行设计 31
结束语 33
致谢 34
参考文献 35
附录 1 36
附录 2 40
会计电算化是会计工作的发展趋势，因此，分析会计电算化对内部控制的影响，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有限公司会计电算化账务处理系统问题，对本设计的研究范围进行了界定。通过对会计信息系统内部控制的目标、内部控制原则确定，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，提出相应的措施和建议。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。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,本文就会计电算化对账务处理和内部控制制度的影响做一探讨。
关键词 会计 电算化 内部控制
Abstract
The accounting computerization is the accountancy trend of development, therefore, analyzes the accounting computerization to the internal control influence, and take this as the foundation discussion about the computerization accounting information system environment's under internal control construction question, guaranteed after the enterprise implements the accounting computerization, the system can normal, safe, move effectively. In view of the great peaceful fat Limited company accounting computerization calculation question, has summarized this design research background, the goal. Summarized the domestic and foreign research tendency, has carried on the limits to this design's range of study. Through to the accounting information system internal control's goal, the internal control determined in principle that to the accounting information system internal control plan's design, strengthens to business accounting the information system internal system key point control, proposes the corresponding measure and the suggestion. Has been familiar with enterprise's calculation operation flow, causes the accounting system which designs even more to suit the enterprise reality, has the feasibility. In view of the accounting computerization environment under the enterprise internal control system existence's question, to establishes with the consummation electricity calculated that under the environment the enterprise internal control system makes the specific stipulation, perfect and perfect internal control system design, restructuring internal control system's design, perfect and perfect internal control system step, execution control, improvement internal control system's movement. As a result of accounting computerization's implementation, to under the manual condition's accounting method, accountant organized aspects and so on way, internal control to have the tremendous influence, this article makes a discussion on the accounting computerization to the accounting method influence and the internal control system's influence.
Key words accounting computerization; Internal control
目录
摘 要 I
Abstract II
第1章 企业概况 1
1.1自然概况 1
1.2经营情况 3
第2章 会计电算化账务处理系统设计 5
2.1账务基本信息设计 5
2.1.1会计科目设计 5
2.1.2 会计凭证设计 6
2.1.3 会计账簿设计 8
2.2 账务处理系统功能设计 9
2.2.1 初始设置 9
2.2.2 凭证管理 11
2.2.3 出纳管理 13
2.2.4 账表管理 14
2.2.5 期末处理 16
第3章 会计电算化账务管理系统设计 21
3.1 固定资产管理系统设计 21
3.2 工资管理系统设计 24
第4章 会计电算化环境下企业内部控制制度设计 27
4.1原则设计 27
4.2方法设计 28
4.3 控制制度执行设计 31
结束语 33
致谢 34
参考文献 35
附录 1 36
附录 2 40
