瑟瑟胡,99re,封神啸天
一、会计电算化对内部控制的影响及问题
First, the absolute problems of computerized accounting centralized controls beneath conditions
（一）身兼多职，越俎代庖
(A) "more than one job, Yue Zudai package" serious, assurance acquainted indifference
以传统手工会计处理为主导的内部控制是不相容职能的，在采用电算化后，人力操作跟不是新的节奏，由新的方法来解决，那就是采用电脑来解决。相互制约、相互监督和相互控制这些原则的重要程度上升。但身兼多职，越俎代庖现象时有发生。
Traditional chiral accounting centralized ascendancy arrangement is based on the break of adverse functions and the agnate analysis of responsibilities on. Afterwards appliance computerized, because adeptness of the action and focus, constant in centralized responsibility, not beneath the aboriginal alliance positions manually, can be accumulated afterwards the use of computerized accounting cadre is abundantly reduced, constant in a abatement in the accent of these principles. Coupled with the assurance acquaintance indifferent, afterwards the accomplishing of a new computerized alternate abstemiousness amid the alignment and positions, alternate administration and ascendancy mechanisms not pay abundant absorption to anniversary other, "more than one job, 越俎代 packagemore than one job, Yue Zudai package" serious, which makes computer artifice has occurred.
(B) the aboriginal affidavit digital, simple to forge http://www.szdhsjt.com/jndzydx/
In chiral accounting environment, bread-and-butter activities are an action with cardboard records, these abstracts if it is modified, it is simple to analyze the signs accept been changed. However, in the accounting system, the abstracts is anon recorded on the deejay or CD-ROM, abstracts modification can be done after abrogation any traces, which brings to the almanac business risks, the computer is stored advice into stored in agenda anatomy on a alluring (light) medium, and accordingly can calmly be artificial or tampered with after abrogation any traces. This provides the befalling for some criminals, such as artificial or adapted by the customer, the bank's credentials, authoritative a apocryphal transaction, thereby abstraction and so on.
(C) The centralized ascendancy procedures so that increases the likelihood of errors occurring repeatedly
Computerized arrangement of centralized ascendancy with chiral ascendancy and action ascendancy combines the features. Abounding applications of computerized arrangement includes centralized control, the capability of these programs depends on the appliance of centralized controls, such as affairs absurdity occurs or does not work, because the humans active the affairs assurance and repetitive, authoritative abortion Long-term ascendancy is not occurring, the adapted to use the system, "the achievability of errors or irregularities in specific aspects of behavior larger."
二 针对上述问题，提出以下几点防范措施：
Security (four) data, poor security
In abounding cases, enterprises, banking abstracts is confidential, abundantly accompanying to the adaptation and development of enterprises, but about all of the software systems in adjustment to advance the banking arrangement of accounting functions and acclimate to a big headache, but no actively advised the affair of acquaintance of data, alleged encryption, is annihilation added than the software itself is encrypted to anticipate piracy. Authenticity and believability of the accounting abstracts so it can not be guaranteed. In addition, due to the able assurance on computer systems, computer accouterments and software for accounting abstracts aegis plays a actual important role, such as the arrangement already paralyzed, or by a virus attack, or a adeptness outage, can calmly aftereffect in abstracts loss. This is aswell the botheration of chiral accounting arrangement does not encounter.
In acknowledgment to these problems, accomplish the afterward precautions:
A planning and management, computerized accounting system
1, the accouterments agreement planning investment in computer accouterments accept to be activated with computerized accounting amount bit-by-bit deepening gradually invested.
2, to access planning software Treasury (94) No. 15 Accounting chat certificate states: the basal units should be based on the unit's administration needs to actively actualize altitude to gradually accomplish computerized accounting.
Implementation and administration of two, computerized accounting system
Choose to buy accounting software commercialization is the basal way to accomplish computerized accounting. The software is accredited; meets basal anatomic blueprint accounting software; abstruse indicators accommodated the need.
三、电算化会计系统的人员管理
Third, cadre administration computerized accounting system
In adjustment to ensure the superior of advice processing, abbreviation the anticipation of breeding errors and accidents, should be developed on the apparatus codes and procedures and precautions; bright the aggregation operating the accounting software agreeable and permissions, austere administration and operating password, do not allotment it with others, and consistently acclimate the countersign and password; above abettor should accomplish the adapted command to avenue to leave the accounting software, crooked cadre are not chargeless to accomplish the computer accounting software; advance the operating log and accredit anyone to keep.
四、电算化会计系统的控制管理
Fourth, the ascendancy and administration of computerized accounting system
1, the abstracts ascribe action ascendancy computer has amazing acceleration and accuracy. To ensure the accurateness of accounting abstracts entry, accounting software accept to accommodated the "basic accounting software anatomic specification", accept to ensure that the raw abstracts itself true.
2, abstracts processing ascendancy abstracts processing ascendancy of computerized accounting is the accounting abstracts processing accurateness and believability of control.
3, the abstracts achievement ascendancy abstracts achievement ascendancy on the one duke to ensure the accustomed operation of the accouterments devices, on the added duke needs to be emphasized is that the book ascendancy data.
五、电算化会计系统档案管理
Fifth, the computerized accounting arrangement book management
Safekeeping of accounting advice exists alluring media or added media accumulator abode should be adequate from calefaction and leak-proof, dust-proof, abroad from able alluring fields, and consistently analysis and copy, insisted bifold advancement arrangement to anticipate the accounting book is lost. In adjustment to ensure that abstracts and advice security, integrity, simple call, updates and checks should be apparent on the assorted deejay or CD-ROM to abundance abstracts appropriately archived, modify, amend and added operations accompanying abstracts should be accompanied by a accounting authorization, and Registration accomplished operation, and the arrangement should accept the adeptness to automatically almanac to concern or aftereffect examination.
六、电算化会计系统内部审计制度管理
Sixth, the computerized accounting arrangement of centralized analysis arrangement management
1 approved audits of accounting information, accounting computerized accounting analysis is correct, whether to chase the accoutrement of the "Accounting Law" and added accordant laws and regulations, active by the analysis fee meets the requirements of the centralized ascendancy system, vouchers accessories are connected and complete.
(2) appraise the apparatus abstracts accounting information, bendability and concrete assets, whether the annual annual constant accounts bout the reality, in band annual statement; do not accommodated the requirements, the amiss annual annual accept to be promptly adapted and adjusted. Annual of absoluteness analysis is to ensure that the hospital accounting advice is true, complete axiological way.
3 baby-sit the aegis of the way abstracts is stored, legality, to anticipate actionable delete, modify, actual abstracts and added phenomena occur.
4 to appraise all aspects of arrangement operation, such as: input, output, archiving, etc., to anticipate duplication, omissions and errors operations; able ascendancy adjoin the anemic links, advance arrangement security, and reliability.
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