电算化会计信息系统环境下的内部控制研究

摘  要
在飞速发展的信息社会中,计算机的运用已渗透到各个领域。会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务中的简称,它是一个用电子计算机代替人工,实现记账、算账、报账、查账并替代部分需由人脑完成的对会计信息(数据)的统计、分析、判断乃至提供决策的过程。本文阐述电算化会计信息系统环境下内部控制的基本理论，分析了电算化会计信息系统环境下内部控制的未来发展趋势与带来的挑战，并就其所带来的挑战提出了应对措施。

关键词：会计电算化；内部控制；信息系统
Abstract

The development comstruction of western area needs massive fund investment .Therefore,using foreign capital positively,relationally,effectly becomes an important development mentality on the basic of the limited direct investment in countries and difficult of capital formation in the western region itself. It is conducive for the building of the western region to increase funds,play the advantages of resource fully, improve the industrial structure, promote the reformation of economic structural. This thesis takes GuangXi Province as an example,combines the actual situation and the main features of Chinese and Western Area, and points out when using the foreign capital,we should adjust the foreign favourable policy,improve base  installations,improve soft environment of investment,introduce advanced appropriate technology, broaden the channels for the use of foreign capital, guide foreign-oriented,then attract more foreign investment, promote the economic development of the western region.

Keywords：Western area；Using foreign capital；Information system

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