With computer technology to the rapid development of computerized accounting from the simple numerical calculation development of a comprehensive numerical accounting,turn to the intelligent management accounting information system stage,computerized accounting further in-depth development,These changes to the enterprise "http :/ / www.***.net/company/ "brought tremendous benefits at the same time,also to the enterprise's internal control bring a more severe test.Finance promulgated the "internal accounting norms -- basic norms (trial)," which pointed out :"Electronic information technology requirements for controlling the use of electronic means of information technology to establish internal accounting control system,reduce and eliminate artificial manipulation.internal accounting controls to ensure its effective implementation."China's accession to the WTO after the needs of economic development.Enterprises should thoroughly implement computerized accounting.With the electronic information technology penetration,the implementation of computerized accounting management more and more enterprises.Established enterprises in computerized accounting systems,accounting and management accounting environment has undergone a drastic change :on the one hand,Computer is widely used to make the firm's accounting work environment and the content has undergone profound changes.Computer with high-speed and stability characteristics,but also strengthens the procedural and logical analysis judgment,make accounting data processing speed,which has greatly enhanced the accuracy of the accounts and reliability,therefore,to the management of enterprises brought many benefits and convenience; the other hand,any computer system is not perfect.The system can not be perfect and should adapt to the development of computerized accounting trend and establish and improve the enterprise's internal control system,to be fully computerized accounting of efficiency and accuracy to ensure that the business property.for business decision-making integrity of the information,creating a higher efficiency,To enterprise internal control system in the new environment is not behind the times.establish a computerized accounting system for the internal control system has become particularly important.This paper mainly on computerized accounting internal accounting control of the business,and as a basis for further work on computerized accounting information systems environment of the construction of internal control,to ensure that enterprises computerized accounting,the system can be normal,safe and effective operation.
英语翻译随着计算机技术的迅猛发展,会计电算化由简单的数值计算发展到全面数值核算,进而到具有人工智能的会计管理信息系统阶段
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