【作者】 张秀芳；

【导师】 杨文杰；

【作者基本信息】 西北农林科技大学 ， 农村与区域发展， 2008， 硕士

【摘要】 随着科技经济的飞速发展,高校竞争的加剧和筹资规模、经济模式多元化,对高校会计管理工作的要求越来越高。利用先进的技术和方法,加强高校内部控制,提高财务管理水平,增强我国高校的竞争能力,是外在经济大环境的需要,也是高校财务会计工作跟上时代水平的内在要求。电算化在会计界的应用,实现了会计史上的一次伟大革命,把广大的会计工作人员从繁重的传统手工记账时代解脱出来,不仅改变了会计数据处理方式,也大大提高了提供高质量会计信息的能力。同时,对会计核算环境、控制方式、会计的储存介质与档案的管理、防错及舞弊的控制等方面产生了很大影响,使高校原来的内部控制制度已不能完全适应会计电算化的要求。本文在对会计电算化信息系统和内部控制理论认真研究学习的基础上,结合自己在高校电算化会计工作中的实践经验,针对高校在施行会计电算化中对内部控制存在的问题,以先进的内部控制理论框架为基础,结合高校内部控制和会计电算化信息系统的特点,提出了适合高校会计电算化信息系统内部控制五要素:控制环境、风险评估与应对、控制措施、信息与沟通、监督与评价,依此五要素对高校会计电算化内部控制制度进行了设计。最后,提出了高校会计电算化内部控制制度实施的具体保障措施,包括加强会计电算化法制建设,提高领导管理层的重视,增强高校外审监督机制,加强会计人员队伍建设等。旨在能够为高校建立和完善会计电算化内部控制制度提供指导作用,并能为其他单位提供一些有用的参考依据。更多还原

【Abstract】 The development of universities accompanied by rapidly developing economy pluralism takes the latest demand up with financial accountant work. The advanced information treatment technology is playing a very important role more and more in strengthening internal control in universities, enhancing the competitiveness of Chinese college and improving financial accounting management level. It is not merely the need of the great environment of external economy, but the need also university financial accountant work area.The application of EDP in the accounting field can be regard as a great revolution in the accounting history and help accountants take it easy, because it makes financial information to standardization, betimes, high effectiveness and accuracy. Meanwhile, EDP, a modern technology, has got somewhere in management modernization and accounting environment, and has made a big difference from the original University of internal control system accounting environment, such as controlling method, the storage media of accounting data, file management, fraud prevention, and so on. The original’s has been unable to completely meet the requirements of computerized accounting.This paper pays attraction to the control theory within the Electronic Data Processing accountant on the basis of study conscientiously. Combining author’s own practical experience in university’s accounting work with other universities’control question, five points of views were put forward. They are Environmental control, risk assessment, control measures, information and communication, monitoring and evaluation. Internal control of Computerized Accounting was designed based on the five elements. The internal control system specific security measures were proposed, including strengthening computerized accounting legal system, improving leadership management, enhancing outside supervision mechanisms, investing in the further education for staff. It aims at guiding to establish and perfect the computerized accounting system of internal controls in university and at offering some useful reference for other institutions.更多还原