帮忙翻译下论文的摘要好吗?(不要用机译的)

来源:百度知道 编辑:UC知道 时间:2024/05/24 16:44:41
随着信息社会的到来,使用计算机进行会计核算的管理成为历史的必然。会计实行电算化后,会计工作的职能划分、责权关系、稽核关系及会计文档的管理形式等会计业务关系发生了一系列深刻的变化,会计数据处理的速度加快了,会计核算的准确性和可靠性有了极大的提高。但是,也为企业的内部控制带来了许多前所未有的新问题,如:加大了内部控制的难度;增加了控制手段对程序的依赖性,出现错误时具有重复性和蔓延性。由于会计电算化系统的特殊性,建立一整套适合会计电算化系统的内部控制制度就显得尤为重要。本文从系统开发控制、管理控制、日常控制三个方面探讨了如何在会计电算化系统下制定内部控制制度,并以A公司为案例分析了内部控制存在的问题,提出了相应对策。

Along with information society's arrival, uses the computer to carry on the accounting the management into history necessity. After accountant implements the computerization, the accountancy function division, the responsibility power relations, the investigation relations and accountant documents accountants and so on management form the business relation had a series of deep transformations, the accounting data processing speed sped up, the accounting accuracy and the reliability had the enormous enhancement. But, also has brought many unprecedented new questions for enterprise's internal control, for example: Has increased the internal control difficulty; Increased the control method to the procedure dependence, appears when the mistake has the duplication and spreading. As a result of accountant the computerization system particularity, establishes the one whole set to suit accountant the computerization system the internal control system to appear especially importantly