摘要
會(huì)計(jì)電算化是會(huì)計(jì)工作的發(fā)展趨勢(shì)，因此，分析會(huì)計(jì)電算化核算對(duì)內(nèi)部控制的影響，并以此為基礎(chǔ)探討關(guān)于電算化會(huì)計(jì)信息系統(tǒng)環(huán)境下的內(nèi)部控制建設(shè)問題，以確保企業(yè)實(shí)行會(huì)計(jì)電算化后，系統(tǒng)能夠正常、安全、有效地運(yùn)行。針對(duì)xx油脂有限公司會(huì)計(jì)電算化核算問題，對(duì)該企業(yè)賬務(wù)處理系統(tǒng)以及固定資產(chǎn)核算系統(tǒng)和工資核算系統(tǒng)進(jìn)行了設(shè)計(jì)。熟悉了企業(yè)的賬務(wù)處理流程，使所設(shè)計(jì)出的會(huì)計(jì)系統(tǒng)更加切合企業(yè)實(shí)際，具有可操作性。通過對(duì)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制原則的確定，對(duì)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制方案的設(shè)計(jì)，加強(qiáng)對(duì)企業(yè)會(huì)計(jì)信息系統(tǒng)內(nèi)部系統(tǒng)關(guān)鍵點(diǎn)的控制。針對(duì)會(huì)計(jì)電算化環(huán)境下企業(yè)內(nèi)部控制制度存在的問題，對(duì)建立電算化環(huán)境下企業(yè)內(nèi)部控制制度做出具體的規(guī)定，重構(gòu)內(nèi)部控制制度的設(shè)計(jì),執(zhí)行控制。由于會(huì)計(jì)電算化的實(shí)施,會(huì)計(jì)賬務(wù)處理方式、內(nèi)部控制等方面都產(chǎn)生了較大的影響,本文就會(huì)計(jì)電算化核算和內(nèi)部控制制度做一探討。

關(guān)鍵詞　會(huì)計(jì)電算化 核算 內(nèi)部控制

Abstract
Accounting is the accounting of the development trend, therefore, analysis of accounting for the impact of internal controls and to explore the basis of Computerized Accounting Information System on the environment construction of internal control to ensure that the enterprises Accounting, the system can be normal, safe and effective operation. Macro Oil Co. for an accounting of the issue of Accounting, Accounting Treatment of the enterprise systems, as well as fixed asset accounting system and payroll accounting system design. Familiar with the company's accounting processes, so that the design of the accounting system more attuned to business realities, operational. Of accounting information system principles of internal control, accounting information system for the design of internal controls to strengthen the accounting information system for enterprise internal control system, the key point. Accounting for the environment control system of internal problems, the establishment of enterprise computing environment to the internal control system for specific requirements of the reconstruction of the internal control system design, implementation control. As a result of the implementation of computerized accounting, the accounting treatment of accounts, internal control, have had a greater influence, the paper on Accounting and internal control system to explore the influence of one.

Keywords computerized accounting accounting control