Research on Enterprise Internal Control Based on Accounting Computerization
Jun Feng
Abstract
Open-access reader
Jun Feng
Abstract
Open-access reader
As economic development level in China keeps improving, accounting computerization has achieved rapid development and progress.With continuous development and widespread application of computer technology, accounting computerization becomes a development trend of accounting work.Accounting computerization work involves numerous contents, including system development, implementation control, management control, and routine control management etc.The problems of accounting computerization implementation can be found through analysis of these contents, such as original data accuracy, operating control problem, paperless accounting file and intangible operation.This paper will research and analyze enterprise internal control from the perspective of accounting computerization to make sure accounting computerization system operation is safer and more effective and the data are more authentic and reliable.
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As economic development level in China keeps improving, accounting computerization has achieved rapid development and progress.With continuous development and widespread application of computer technology, accounting computerization becomes a development trend of accounting work.Accounting computerization work involves numerous contents, including system development, implementation control, management control, and routine control management etc.The problems of accounting computerization implementation can be found through analysis of these contents, such as original data accuracy, operating control problem, paperless accounting file and intangible operation.This paper will research and analyze enterprise internal control from the perspective of accounting computerization to make sure accounting computerization system operation is safer and more effective and the data are more authentic and reliable.
Key concepts: Cost accounting, Accounting information system, Accounting, Management accounting, Computer science, Control (management), Work (physics), SAFER