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来源:百度知道 编辑:UC知道 时间:2024/05/05 20:37:32
随着21世纪信息时代的到来,会计电算化以其高效、自动,方便,准确,及时等优点正日益受到广大会计人员的欢迎,我国会计电算化事业经过几十年的发展,其在我国许多企业的使用已相当普及,电算化会计的实施使会计内部控制发生了很大变化,但我国会计电算化内部控制系统还不是很完善,财务会计信息失真的现象还很严重,严重影响了社会主义市场经济的秩序。再者,随着网络的迅速发展、电子商务的迅速兴起等等,一些先进的、现代化的事物的不断出现,对会计电算化系统提出了更高的要求,在这种情况下,加强企业内部会计控制就显得尤为重要。本文分析我国会计电算化中内部控制制度的种种问题,并提出了相应的解决措施和对策建议。

As the 21st century the arrival of the information age, computerized accounting for its efficient, automated, easy, accurate, timely, and other advantages are increasingly being welcomed by the broad masses of accounting, computerized accounting business in China after decades of development, in China Many enterprises have been the use of a universal, so that the implementation of computerized accounting internal accounting control great changes have taken place, but China's computerized accounting system of internal control is not perfect, financial and accounting information distortion of the phenomenon are still very serious, serious impact on the The socialist market economic order. Moreover, with the rapid development of Internet, e-commerce is rising rapidly, and so on, some advanced, modern things continue to appear on the computerized accounting system has put forward higher requirements in such circumstances, strengthening enterprise Internal accounting controls on it i