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ACCOUNTINGCOMPUTERIZATION广州会计电算化协会:GUANGZHOUINSTITUTEOFACCOUNTINGCOMPUTERIZATION
子非鱼1102
Accountant the computerization is applies accountant by the electronic accounting machine primarily present age electronic technology and the information technology in the practice, along with the computer and the modern information technology in accountant's widespread application, the accountancy experienced from manual accountant to accountant the computerization this developing process, the accounting data processing tool has also developed from the abacus to the computer, the accounting data processing flow has also had the change along with it.Even more appeared as the accounting information system important constituent internal control is important.This article object of study *** university has also developed accountant the computerization work, but its internal control system has many problems actually, for example: Implements the computerization posterity still to exist for the intervention factor; The accounting personnel divides the work not reasonably; Not corresponding computerization audit; Corresponding control system formulation and execution not strength and so on.This article through the computerization internal control system existence question and the origin analysis may see to Accountant *** university designs accountant who a set complete suits this school the computerization internal control system to have the vital practical significance.This article take the internal control theory as the instruction separately from the general control (including organization and operation control, hardware and software control, system safety control) and using the control (including input control, processing control, output control) two aspects the computerization internal control system carries on the preliminary design to Accountant *** university. Key word accountant computerization internal control design
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