目 录
一、电算化会计的定义······································· 3
二、电算化会计系统内部控制制度的内容························3
（一）系统开发控制··········································3
（二）电算化会计信息系统的安全控制··························3
（三）电算化会计信息系统的人员职能控制······················4
（四）电算化会计信息系统的操作控制··························4
三、电算化会计对企业内部控制制度的影响······················6
（一）控制方式发生改变······································6
（二）控制对象发生改变······································7
（三）加大了控制舞弊、犯罪的难度····························7
四、完善电算化会计内部制度··································8
（一）加强程序操作控制······································8
（二）加强人员职能控制······································9
（三）加强系统安全控制·····································10
（四）加强内部审计·········································10
内 容 摘 要
电算化会计系统内部控制可以从系统开发控制、信息系统的安全控制、信息系统的人员职能控制、信息系统的操作控制等方面来开展；电算化会计使传统的会计系统组织机构、会计核算形式及内部控制制度等发生了很大变化。电算化会计对企业内部控制制度会产生控制方式发生改变、控制对象发生改变、加大了控制舞弊、犯罪的难度等影响；完善电算化会计内部控制要从加强程序操作控制、加强人员职能控制、加强系统安全控制、加强内部审计等方面来进行。
