会计方面的英语翻译

来源:百度知道 编辑:UC知道 时间:2024/05/20 00:15:50
自20世纪70年代以来,电算化会计系统在我国已从当时的萌芽阶段发展到现在相对成熟的阶段,信息技术的运用对会计工作带来巨大变化是有目共睹的。然而,同样是由于信息技术的运用也加大了对会计信息系统的内部控制的难度。内部控制作为企业生产经营活动的自我调节和自我约束的内在机制,处于企业中枢神经系统的重要位置。可以说,内部控制的健全、实施与否,是企业经营成败的关键。因此,研究内部控制,对于促进我国企业经营管理水平的提高,保证会计信息的质量,完善公司治理结构和信息披露制度,保护投资者的合法权益及资本市场的有效运行有着非常重要的意义。

关键词:电算化会计;信息系统; 内部控制

Since the l970s, Computerized Accounting System in China from the early stages of development until now relatively mature stage, the use of information technology to accounting brought great changes are obvious. However, the same is due to the use of information technology has also intensified its accounting information systems of internal control more difficult. Internal control as production and operation activities of the self-regulation and self-restraint inherent mechanism enterprises in the central nervous system of an important position. It can be said that a sound internal control, or not, business is the key to success. Therefore, the study of internal control and for the promotion of China's enterprise management level increases, guarantee the quality of accounting information. improve the corporate governance structure and information disclosure system protection of the legitimate rights and interests of investors and capital markets operate effectively has very impor