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(wèn)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有限公司會(huì)計(jì)電算化賬務(wù)處理系統(tǒng)問(wèn)題，對(duì)本設(shè)計(jì)的研究范圍進(jìn)行了界定。通過(guò)對(duì)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的目標(biāo)、內(nèi)部控制原則確定，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，提出相應(yīng)的措施和建議。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。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(wèn)題，對(duì)建立電算環(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)電算化對(duì)賬務(wù)處理和內(nèi)部控制制度的影響做一探討。

關(guān)鍵詞 會(huì)計(jì) 電算化 內(nèi)部控制

Abstract

The accounting computerization is the accountancy trend of development, therefore, analyzes the accounting computerization to the internal control influence, and take this as the foundation discussion about the computerization accounting information system environment's under internal control construction question, guaranteed after the enterprise implements the accounting computerization, the system can normal, safe, move effectively. In view of the great peaceful fat Limited company accounting computerization calculation question, has summarized this design research background, the goal. Summarized the domestic and foreign research tendency, has carried on the limits to this design's range of study. Through to the accounting information system internal control's goal, the internal control determined in principle that to the accounting information system internal control plan's design, strengthens to business accounting the information system internal system key point control, proposes the corresponding measure and the suggestion. Has been familiar with enterprise's calculation operation flow, causes the accounting system which designs even more to suit the enterprise reality, has the feasibility. In view of the accounting computerization environment under the enterprise internal control system existence's question, to establishes with the consummation electricity calculated that under the environment the enterprise internal control system makes the specific stipulation, perfect and perfect internal control system design, restructuring internal control system's design, perfect and perfect internal control system step, execution control, improvement internal control system's movement. As a result of accounting computerization's implementation, to under the manual condition's accounting method, accountant organized aspects and so on way, internal control to have the tremendous influence, this article makes a discussion on the accounting computerization to the accounting method influence and the internal control system's influence.

Key words accounting computerization; Internal control


目錄
摘 要 I
Abstract II
第1章 企業(yè)概況 1
1.1自然概況 1
1.2經(jīng)營(yíng)情況 3
第2章 會(huì)計(jì)電算化賬務(wù)處理系統(tǒng)設(shè)計(jì) 5
2.1賬務(wù)基本信息設(shè)計(jì) 5
2.1.1會(huì)計(jì)科目設(shè)計(jì) 5
2.1.2 會(huì)計(jì)憑證設(shè)計(jì) 6
2.1.3 會(huì)計(jì)賬簿設(shè)計(jì) 8
2.2 賬務(wù)處理系統(tǒng)功能設(shè)計(jì) 9
2.2.1 初始設(shè)置 9
2.2.2 憑證管理 11
2.2.3 出納管理 13
2.2.4 賬表管理 14
2.2.5 期末處理 16
第3章 會(huì)計(jì)電算化賬務(wù)管理系統(tǒng)設(shè)計(jì) 21
3.1 固定資產(chǎn)管理系統(tǒng)設(shè)計(jì) 21
3.2 工資管理系統(tǒng)設(shè)計(jì) 24
第4章 會(huì)計(jì)電算化環(huán)境下企業(yè)內(nèi)部控制制度設(shè)計(jì) 27
4.1原則設(shè)計(jì) 27
4.2方法設(shè)計(jì) 28
4.3 控制制度執(zhí)行設(shè)計(jì) 31
結(jié)束語(yǔ) 33
致謝 34
參考文獻(xiàn) 35
附錄 1 36
附錄 2 40