电算化会计信息系统

电算化会计信息系统对审计工作影响的探析

Probe into the Influence of Computerized Accounting Information System on Audit Work

电算化会计信息系统硬件风险的防范措施

Protection Against Hardware Risks in the Computerized Accounting Information System

试论地震行业电算化会计信息系统的内部控制

The inside control of computerized accountant information system in earthquake department

结合手工会计信息系统的内部控制手段，论述了电算化会计信息系统中内部控制存在的问题及解决的措施。

This paper discusses the existing problem and ils strategy of internal control of computerized accounting information system .

影响电算化会计信息系统安全性的因素有环境性因素和数据处理因素。

The environmental aspect and data processing are the two factors which influences the safety of computerized information system .

由于环境性及数据处理等方面原因，电算化会计信息系统中存在安全风险。

Due to environment and data processing , there are security risks in the electronic data processing accounting information system .

在电算化会计信息系统的设计中，会计凭证的输入是整个系统的数据入口。

In our planning of Computerized Accounting information System , accounting vouchers ' input is an intake to the whole system .

因此，输入控制的设计是电算化会计信息系统设计的一个重要内容。

Therefore , The design of input controls is a very important aspect in the design of computerized accounting information system .

它实现了数据处理的自动化，使传统的手工会计信息系统发展演变为电算化会计信息系统。

It realizes data processing of automation , making traditional manual accounting information system develop and evolve into computerized accounting information systems .

这一缺陷也成了阻碍企业电算化会计信息系统发展的最大障碍，也是解决企业电子商务问题的关键所在。

In that case , enterprise-wide computerized accounting information systems and how to adapt to the use of e-business tools to do this ?

反记账功能在电算化会计信息系统经济业务处理发生错误等情况下有着无可替代的作用。

The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business .

这就使得企事业的电算化会计信息系统的管理、调度功能有所减弱，企业电子商务的实现有心无力。

As a result , enterprises and the computerized accounting information systems management , scheduling functions weakened , but not the ability to achieve thee-business businesses .

目前，我国中小企业的电算化会计信息系统在一般会计核算内容方面已经比较成熟，软件技术不断提高。

Recently , Computerization system in field of accounting in middle small-scale enterprise has been improved largely in aspects of accounting practice with a increase of software technology .

电算化会计信息系统的输入环节是相当重要、十分敏感的环节，如果数据输入是错误的，则输出必然是错误的。

The input segment of computerized accounting information system is very important and sensitive . If inputed data is not correct , it is certainly that output is wrong .

针对电算化会计信息系统对内部控制的影响，阐述了电算化会计信息系统的基础管理控制和日常管理控制。

As for the influence of computerized accounting information system on interior control , the paper expounded the elementary management control and day-to-day management control of computerized accounting information system .

分析了手工会计信息系统与电算化会计信息系统中会计业务执行主体的演变，阐述了由手工到电算化环境下会计系统内部控制问题的特点变化。

Through an analysis on the evolution of the performers in the manual and the computerized accounting information system , this essay describes the change in the internal-control feature of the accounting information system from manual to computerized accounting .

针对当前电算化会计信息系统建立及运行过程中存在的硬件风险问题，从自然灾害、人为破坏、事故等方面介绍了必要的技术防范措施。

Aimed at averting hardware risks occurring in the construction and operation of the current computerized accounting information system , the paper presents a detailed introduction of some essential technical measures for protecting against natural disasters , accidents and artificial damages .

要避免或减少这一风险，必须从管理制度、人员安排制度、内部审计监督制度、计算机软硬件、病毒控制等方面采取措施，保障电算化会计信息系统的安全。

In order to avoid or lessen the risk , several countermeasures should be taken , such as in the aspects of management system , personnel arrangement system , interior auditing and supervising system , software and hardware , and virus control .

一切工作在企业财会领域的会计工作者不得不密切注意着电算化会计信息系统的新进展，以迎接由此而来的各种挑战。然而新疆是个地处偏远的地方，信息闭塞，技术落后。

All work in the field of corporate finance and accounting workers had to pay close attention to the computerization of the new accounting information system progress to meet the various challenges resulting . However , Xinjiang is located in remote areas , information blocking , backward technology .

针对电算化条件下会计信息系统的安全所受到的主要威胁，对会计信息系统的安全控制进行了论述。

Based on the main safety threat of the accounting information system under the electronic data processing condition , the paper deals with the safety controlling of the system .

首先分析电算化环境下与会计信息系统有关的特别风险，然后进一步讨论防范这些特有风险的内部控制手段。

The article first analyzed the special risks in AIS , then discussed the internal control process which may be used to avoid these risks .

企业实现会计电算化后应重视建立和完善与电算化会计信息系统相适应的内部控制。

After achieving computerization based accounting , enterprises should put emphasis on the establishment and improvement of internal control suitable with computerization based accounting information system .

本文根据会计电算化和网络会计的特点，论述了电算化会计信息系统内部控制的几个主要方面：组织控制、网络控制、安全保密控制、输入控制、输出控制和处理控制。

According to characteristic of Computers Accountant , this paper expound contents about internal control such as organization control , internet control , safe and secrecy control , input control , output control , processing control etc.

分析了会计电算化对会计业务内部控制的影响，并探讨了关于电算化会计信息系统环境下的内部控制建设问题。

This paper analyzes the influence of accounting computerization on interior control of accounting work , and probes into the problems of constructing interior control under the environment of information system of accounting computerization .