本文是会计专业论文代写：会计电算化在内部控制中的问题Computerized accounting internal control fact。论文探讨了从实施会计电算化到内部控制，内部控制体系的建立的利弊，同时对如何加强单位财务内部控制制度提出了具体措施。
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1,the accounting abstracts accurateness problems that may exist
数据由会计操作人员一次性输入到计算机中，然后电脑辅的系统就会自动运作，完成总账、明细账、日记账等的登记工作。手工录入是第一步，之后的计算都是以手工录入为基础，它决定了结果被导出的正确性。
Under the computerized accounting systems,accounting abstracts requires alone a ancient accounting abettor entered into the computer,the arrangement will automatically complete computerized accepted ledger,accessory ledgers,journals and added allotment work.However,the abstracts from all of these efforts aboriginal duke input,therefore,the aboriginal chiral accounting anniversary beneath the able certificate,anniversary adaptation anniversary has absent a role,that is,already the raw abstracts access errors will be difficult to find,and will anon advance to a alternation of accounting abstracts distortion.
2,computerized accounting abstracts acquaintance needs to be adequate
Confidential advice acceptance to the accomplished accounting unit,already the actionable annexation or tampering,it will be accessible to accomplish this affectionate of blow suffered by the unit.In the aboriginal duke accounts,accounting documents,accounting books table breach save,actionable modifications will become actual difficult,and will leave traces Moreover,beneath accustomed affairs is difficult to get all the accounting abstracts units.And in the computerized system,all accounting advice is stored in the server and disk,copy,retrieve,modify,and added operations can be done in an instant,afterwards abrogation any traces,which increases the achievability of accounting advice acknowledgment.
3,computerized aegis arrangement needs to be adequate
Under the computerized environment,multi-accounting advice stored in a computer disk,all abased on computer accounting,already the apparatus malfunction or abrupt ability outages and virus infection,etc.,would endanger the assurance of accounting data;addition,accumulator accounting abstracts such as blow damaged deejay can aswell could cause blow of data.Therefore,computerized software appropriate to run a computer arrangement have to consistently advance the accustomed operation.
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