内 容 摘 要
近年来,随着电子信息技术的发展和普及，实行会计电算化管理的企业越来越多，会计核算和财务管理的环境也随之发生了很大的变化。会计电算化逐渐受到了人们的高度关注,我国多个领域都在利用会计电算化的工作模式,为充分发挥会计电算化的便捷和高效等优势，确保企业财产的安全，为企业经营决策提供完整的信息，建立一套适合电算化会计系统的内部控制制度便显得尤为重要。 以此来对企业内务的财务信息进行有效的控制,确保企业正常运转。本文分析了会计电算化对企业内部控制的影响，指出了会计电算化环境下企业内部控制存在的问题，并提出了相应解决对策企业必须加强做好会计电算化的管理工作,对其中存在的问题,加以改正,采取更多有效的应对措施,从而促使企业长期稳定地发展。
关键词：网络；会计信息；安全；对策
目 录
1.绪论····························································3
2.会计电算化的现况················································3
2.1会计电算化的相关概念·········································3
2.2我国会计电算化的发展·········································4
2.3会计电算化的影响·············································4
2.3.1减轻了财务会计人员的工作量·····························4
2.3.2提高了企业会计人员的整体素质···························4
3.网络环境下会计电算化存在的问题··································5
3.1原始数据操作的准确性问题·····································5
3.2信息安全问题·················································5
3.3信息外泄·····················································5
3.4软件局限性···················································6
3.5硬件设施陈旧·················································6
3.6管理现状的缺陷···············································6
3.7对财务专业人员的忽视·········································7
3.8会计人员授权问题·············································7
3.9缺乏电算化内部审计的监督·····································7
4.网络环境下会计电算化相关对策····································8
4.1加强监控与审计完善会计信息系统的内部控制·····················8
4.2 选择优质的网络硬加强会计信息系统外部控制·····················8
4.3 建立健全有关法规制度·········································8
4.4 提升会计人员素质·············································9
4.5维护操作系统··················································9
4.6改善硬件设施··················································10
4.7发挥财务管理功能的相应对策···································10
4.7.1通过会计软件的专设模块实现·····························10
4.7.2通过会计软件的报表功能实现······························10
4.7.3增加财务管理的功能 设计独立的财务管理软件···············10
4.8建立授权制度··················································11
4.9加强内部审计控制·············································11
4.9.1设置内部审计线索·······································11
4.9.2会计电算化系统软件运行质量审计·························11
4.9.3内部控制系统控制质量审计·······························12
5.结语·····························································12
6.文献
