The Influence Of Computerized Accounting On The Traditional Internal Control System Of Enterprises

Computerized accounting is the use of computers for accounting data processing. It takes the computer and data spanmission and communication equipment as the core of data processing system, and completes a series of meetings from the collection, recording, verification, classification, registration, calculation, summary and reporting of raw data. Accounting from manual processing to computerization is, on the surface, a change in accounting data processing methods. In essence, it affects the traditional internal control system of enterprises, which makes fundamental changes in internal control of enterprises.

(1) traditional enterprises under the manual accounting system. internal controls The internal control of the system originates from internal containment. It is a business responsibility system to safeguard the safety and integrity of the assets and materials, ensure the correctness of accounting information and other relevant information, and ensure the rationality and legality of all financial revenues and expenditures. With the development of social economy and the emergence and application of modern scientific management methods, the scientific internal control system, which is the scope of internal containment, is the traditional internal control system.

(two) Accounting computerization The change of the internal control system under the system shows that the computerized accounting system has some new characteristics compared with the manual accounting system: data collection and storage are more diverse and faster than manual accounting system; accounting forms are more convenient and time-saving than manual accounting system; data spanmission is more convenient; the concept of account books has been abstracted; and accounting job placement has new characteristics.

(three) establish and improve the enterprise internal control system under the computerized accounting system, the accounting computerization operation management system, clarify the contents and powers of the relevant personnel, and stipulate the specific implementation rules for the operation password setting and operation process. The computer hardware, software and data management system guarantees the maintenance of the equipment, determines the safety and confidentiality of accounting data and accounting software, prevents illegal modification and deletion of data and software, and stipulates the integrity of accounting data. Computerized accounting archives management system is an important accounting basic work, which stipulates the contents, custodian and permissions of archives. Management And key points. Computerized accounting is the development direction of accounting work. It is an important means and effective measure to promote standardization of accounting work and improve economic efficiency.