GB学院电算化会计信息系统内部控制的研究

【作者】 王桂媛；

【导师】 张启銮；

【作者基本信息】 大连理工大学 ， 工商管理， 2003， 硕士

【摘要】 伴随着科技的发展，计算机信息处理技术因高效、准确等优点被认可并逐步地应用到会计领域。会计电算化是现代社会化大生产和新技术革命的必然产物，也是会计发展史上的一次重大变革。会计电算化使会计人员从繁重的传统手工记账、算账、报账工作中解脱出来，大大提高了会计管理和决策的效率，也对会计信息系统的理论和实务产生了重大的影响。 与传统的手工会计信息系统相比，电算化会计信息系统在计算工具、数据信息载体、账簿形式和财务更正方法、账务处理程序、会计工作的组织体制以及对账、结账和期末账项调整的方式等方面存在差异。这也导致了电算化会计信息系统内部控制与手工会计信息系统内部控制在控制重点、交易授权与执行、差错反复发生的可能性、交易处理痕迹、控制范围等方面存在很大不同。 本文在对电算化会计内部控制理论认真研究、学习和借鉴的基础上，通过详细地调查取证，对山东青年管理干部学院(均简称为GB学院)电算化会计信息系统内部控制的现状进行诊断分析，提出了完善GB学院电算化会计信息系统内部控制的具体措施，包括提高会计电算化人员素质、加强软件安全控制管理、完善会计基础管理工作、加强内部审计监督等。论文的最后，论述了GB学院电算化会计信息系统内部控制的改进方案，明确了内部控制系统改进的实施规划、内容、并且将作者结合实际为GB学院设计的一系列电算化内部控制制度进行了汇总，旨在为其它单位建立和完善电算化会计信息系统内部控制提供一定的参考依据。更多还原

【Abstract】 With the development of science and technology, computer based data-processing technology has been quickly accepted and gradually adopted in the accounting sphere because of its prominent advantages, such as high efficiency and accuracy and etc. Computer based accounting is not only the inevitable result of modern socialized production and new technology revolution, and also an important reform in the history of accounting development. Computer based accounting has greatly improved the efficiency of accounting management and decision-making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system.Compared to the traditional handwork accounting information system, computer based accounting information system differs in computing tools, data carrier, account books, accounting processing procedures and several other aspects. These differences also lead to the divergence in internal control between theses two kinds of systems.Based on the serious study and research in computer based accounting internal control system and detailed field investigations, this paper diagnoses the problems in the computer based accounting information system of GB institute and put forward the specific measures for improvement, such as bettering off the knowledge of accountants, strengthening the software security control management, improving the accounting fundamental management and strengthening internal audit supervision and so on. The author also elaborates on the improvement design for the computer based accounting internal control system of GB institute and determines the implementation agenda and content. Finally, the author summarizes the regulations for computer based accounting internal control system of GB institute, aiming to provide valuable reference for establishing and improving the computer based accounting internal control system of other units.更多还原