摘 要
随着信息技术的迅猛发展，会计电算化已成为现代企业财务管理的重要组成部分。本研究旨在探讨会计电算化对企业内部控制的影响及应对策略，通过文献综述与案例分析相结合的方法，系统梳理了会计电算化在提升企业财务信息处理效率的同时所带来的内部控制风险。研究表明，会计电算化的应用改变了传统内部控制的运行机制，尤其是在数据安全、权限管理、审计追踪等方面提出了新的挑战。研究发现，企业在实施会计电算化过程中普遍存在内控制度不完善、操作流程不规范、人员素质参差不齐等问题。为此，本文提出了一系列针对性的对策建议，包括建立完善的信息化内控制度体系、强化信息安全保障措施、优化业务流程设计、加强员工培训等。
关键词：会计电算化 内部控制 数据安全
Abstract
With the rapid development of information technology, accounting computerization has become an important part of modern enterprise financial management. The purpose of this study is to explore the impact of accounting computerization on enterprise internal control and coping strategies. Through the method of combining literature review and case analysis, the internal control risks brought by accounting computerization while improving the efficiency of enterprise financial information processing are systematically combed. The research shows that the application of accounting computerization has changed the operation mechanism of traditional internal control, especially in data security, authority management, audit tracking and other aspects. It is found that there are many problems in the process of accounting computerization, such as imperfect internal control system, non-standard operation process and uneven quality of personnel. Therefore, this paper puts forward a series of targeted countermeasures and suggestions, including the establishment of a perfect information internal control system, strengthening information security safeguard measures, optimizing business process design, strengthening staff training and so on.
Keyword:Accounting Information System Internal Control Data Security
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 1
2会计电算化对内部控制的影响机制 2
2.1内部控制的基本理论框架 2
2.2会计电算化对企业流程的影响 3
2.3会计电算化对风险评估的作用 3
2.4会计电算化对信息传递的改变 4
3会计电算化带来的内部控制挑战 4
3.1系统安全与数据保护问题 4
3.2内部控制制度的适应性调整 5
3.3人员素质与操作规范要求 5
3.4内部审计监督的有效性 6
4完善会计电算化下内部控制的对策 6
4.1构建适应性的内控体系 6
4.2强化信息技术安全保障 7
4.3提升人员专业技能水平 7
4.4优化内部审计监督机制 8
结论 9
参考文献 10
致谢 11
