地勘局电算化会计内部控制的探讨

地勘局电算化会计内部控制的探讨
摘  要
在经济贸易全球化的今天，会计电算化已成为当前会计工作的主要工具，是提高工作效率，运用计算机技术代替手工记帐的基本方式。市场经济的高速发展，全球经济贸易的复杂多变，以互联网为基础的电子商务日趋活跃，为会计的管理、记帐、结算提出许多新的问题。内部控制是指企业为合理保证单位经营活动的效益性、财务报告的可靠性和法律法规的遵循性，对企业经营管理及其活动过程进行检查、约束和调节的自律系统。COSO认为内部控制贯穿于经营活动的全部过程，包括控制环境、风险评估、控制活动、信息与沟通、监督等要素。电算化会计信息系统的内部控制则是内部会计控制的特殊形式，也是内部会计控制深层次的发展。随着电子信息产业的不断发展，会计电算化在社会经济中的运用越来越广泛，随之而来的如何发展我国的会计电算化的问题也越来越引起人们的关注。但由于各种因素的影响，财务数据的安全性和准确性有可能会受到很大的威胁。为此，研究内部控制工作中存在的问题及解决对策，加强会计电算化的内部控制工作，是保证会计电算化系统的安全、正常运行的必要工作。在提高会计信息质量方面，从软件方面着手保证会计信息的完整性和可用性；建立一整套适合我局电算化会计系统的内部控制制度就显得尤为重要，保证会计信息的保密性和安全性。
本文从多方面阐述了会计电算化产生的背景及目前会计电算化存在的问题，通过对电算化会计信息系统内部控制的特点的分析，分析了建立健全会计电算化下内部控制制度的必然性及重要性，提出了在会计电算化下如何加强和完善内部控制制度。初步探讨了我地勘局会计电算化中主要内容、存在的问题和不足之处，并对如何加强和完善电算化会计信息系统的内部控制提出了探讨。但愿本文能给当前我局会计电算化内部控制方面提供一定帮助作用。

关键词：会计电算化  问题　 内部控制  对策
 
Abstract
With the development of internationalization, computer based data-processing technology is replacing the traditional handwork accounting and has become the leading tool in accounting because of its efficiency and accuracy. However, as the development of economy, international trade and e-commerce, our accounting system is facing all kinds of new challenges. Internal control is a self-control system used by enterprises to examine and monitor the internal operation of the company to insure the credibility and validity of the financial report. COSO believes that internal control is through out the whole operation process, including environment control, risk evaluation, data exchange and surveillance and so on. The internal control of computer based data-processing technology is a special as well as a profound form of the internal control. As the development of the IT industry computerized accounting will play a more and more important role in our society, which ignite hot discussion and attract peoples attention. Among all the hot issues about computerized accounting, the safety and accuracy of the financial data are facing great challenge today due to many control problems; so to strengthen internal control of computerized accounting is extremely important today. Mainly there are two ways to achieve this goal: first, to upgrade our accounting software to improve the integrity and the usability of accounting data. Second, to build up a strict and intact internal control system of computerized accounting.
In this essay, first I will give an insightful analysis of the background that computerized accounting be put forward and the leading problems that it face today. Then I will go through the necessity and the importance of building an intact internal control system of computerized accounting by discussing the essence of internal control of computer based data-processing technology. The focus of this essay will be on the measures to take to strengthen the internal control. I will use the Geological Perambulation Bureau, which I am now working for, as the case to help to illustrate. Hopefully this essay will provide a new prospective of how to improve internal control of our bureau’s accounting system.
Keyword：computerized accounting   problems   internal control   strategy

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