事业单位会计电算化下的内部控制

随着计算机在社会各个领域的广泛应用,会计电算化在事业单位的内部管理监控系统中起到了举足轻重的作用,这给财务管理工作带来了诸多便利;另一方面事业单位会计电算化在具体应用过程中使内部控制发生了变化,由此引发会计信息系统内部控制体系呈现出一些新的特点,同时会计电算化也对内部控制制度提出了新的要求,对内部控制的影响进行探讨。

Inner Control of Computerized Accounting in Public Institutions

With the popularization of computers in different fields, computerized accounting is playing a crucial role in the inner control system of public institutions, which brings more convenience to the work of financial management. On the other hand, the application of computerized accounting changes inner control system, and some new features come up in the inner control of accounting information system. Consequently some new requirements for inner control come into being.