摘要
内部控制是企业正常经营的基本保证,内部控制的好坏直接关系到一个企业的经营成败。企业在建立了电算化会计系统后,企业会计核算和会计管理的环境发生了很大的变化,会计核算的准确性和可靠性得到了极大的提高。电算化的快速发展在给企业带来巨大效益的同时,也给企业内部控制制度带来新的变化,提出新的要求,对企业内部控制制度造成了极大的冲击。尤其是近年来互联网的迅猛发展和普及应用,给计算机会计信息系统的内部控制带来了更多新的问题和挑战。因此,如何建立有效的计算机会计信息系统内部控制制度来避免网络环境下计算机会计信息系统新的风险显得十分必要。
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,通过对传统和电算化环境下的会计业务流程的比较,在分析电算化会计信息系统对内部控制影响的基础上,提出了完善电算化会计信息系统内部控制的措施,并对网络环境下计算机会计信息系统的内控制度存在的问题及风险进行深入分析,探讨网络环境下防范风险与创新计算机会计信息系统的内部控制制度的对策。本文从宏观角度出发,探求适合大多数企业建立电算化会计信息系统后的内部控制制度,旨在对我国企业建立电算化会计信息系统后如何完善内部控制做有益的探讨。
With the global informational integration,it will be the inevitable trend that accounting implement all-sided electronic data processing(EDP).especially with the development and application of the network technology, accounting information system of EDP develop further.But with the prevalence of the task, fraudulent cases with regard to the networked system frequently occur, and that the involved sum and loss were more than the handworked system. As the important composition of the accounting information system, inner control act much more than before under the EDP accounting information system.because the use of the computer,the speed of data-processing become more quick,the veracity and reliability enhanced much,the mistake due to negligence and calculation reduced. But,it also bring more problem to the inner control of the corporation,pose more impulsion on it,make it drop behind the position,so we are required urgently to establish and strengthen inner control under EDP to adapt to the specialty of the EDP accounting information system.
According to the actual circumstances of the development of EDP,corporation lashed out on establishing accounting information of EDP through buying accounting software or developing by domestic entity in one aspect, in another aspect they didn’t put much value on inner control of EDP accounting system,so the enterprise’s business failed,distoring the accounting information and action of management disobeying laws frequently occurred,this largely due to the bad inner control.Facing the facts of our weak inner control on the whole,it has become one significant subject for our most enterprise how to find the measures to establish and enforce the inner control under EDP according our own features.
At present time, domestic and overseas scholars study much on the general inner control theory of the EDP accounting system,and that study little on the practice on how to establish and improve the inner control.This article raise the measures of further improving inner control under EDP by analysis the common problem existing in our enterprises after practicing EDP accounting system on predecessors’researches.
At first this article comes to a conclusion that they have both connection and difference among handmade accounting system and EDP by comparing and analysising.By comparing I summarize the effect that come from the EDP on the inner control,and many new problem brought.From the manmade system to the EDP system,the basic requirement and aim didn’t change, guaranty of the assets security,accuracy and reliability of data,improving efficiency of management and ensuring the management policy.But according to the computer-automation of methods and treatment of accouting information,bring about radical change in the accounting procedure and working organization,such as the calculation tool,information carrier,subjects that be set and used,bookkeeping rules and preparing the financial statements,hence comes some new features of inner control,the concrete fertures are that:changes of inner control envioroment,changes of fields and changes of trading authorization.At the same time,it brought many new question ,such as operation accuracy on original data;enterprise faces big system risks because responsibility highly concentrated on the software system of EDP;imcompatible duties difficult to be separated;raw vouchers are going digital,it is easy to be counterfeited;the use of computer increase the difficult to control fraud and crime, and so on.
At the same time,because of the openness,decentration and data shared of the net system run well over any former system,it changed largely the application schema of accounting system by computer,expanded the environment of system running,so the inner control’s contents and methods changed largely with computer system,and much new problem occurred,such as a large number of accounting information transmitted by net may be unlawful intercepted,even be altered;the likelyhood is more large that netword accounting system suffers viruses invading or hacking attacking;The popularization of e-commerce will presented us with unprecedented challenges,and we must pay much attention to it .
The analysis above clearly show that EDP accounting system largely changed inner control system,inner control under computer accounting system is one of comprehersive control,that has large field and complex control;it is one of all-around control,which focus not only on functional departments but also on data processing departments.it is still an expensive control which contains not only man-made control but also automatic control by computer.In light of current application status of EDP accounting,most still remain arrested at the general application levels,people don’t understand the importance of the division of their functions and duties,data backup and keeping,using and maintenance of software and hardware.Therefore,enhance inner control management and improve scientific management level of EDP is an inherent requirement that guard against enterprise’s management risks, welcome the challenges of economic globalization, in response to the development of this era of Internet and establish modern corporate system,it is also an important means to improve enterprise’s competitive.
Through detailed summing,this article comes to a conclusion how to improve enterprise’s inner control under EDP accounting, The main contents of the method can be summarized as follows:system development and advancement,people and organization management control,safety control,data processing control, trengthening inner audit,enhance inner control under network environment.Behind it the first mainly conclude authorization and leader’s sanction,matching standards and norms, improvement man’s training of software processing ,system transferring,enhancing program mixing control and so on.The second mainly include setting up organization, separating functions and duties,computer using management , archival management and so on.The third mainly include touching control,entity’s safety control,hardware’s safety control,software’s safety control and defending viruses.processing control include business’s happening control,data’s in-putting control,data’s communication control,data’s processing control,data’s out-putting control and data’s strorage control.
Improving enterprise’s inner control under network’s environment mainly include establishing scientific and long-term risk’s control mechanism of accounting information system, enhancing our awareness of risks;establishing network safety management control system;improving general control and overall control under network environment and so on.Establishment and improvement the inner control of computer’s accounting information system is a key to ensure the system’s safe and stable running.Therefore,if we want to ensure a security for accounting information system,we must increase awareness of inner control,strengthen study on safety management control lconnotation and technique in network accounting information system,and effectively combine and make use of safe technique essence of modern communication and settling.
With the accelerating in the accounting informational process,new problem and new subject in inner control system will continue to arise, These questions should be studied further, the intensive study of them will form new accounting theory and method which will help EDP accounting improve and develop on the new basis.that also make inner control in EDP accounting information system constantly adjust and improve,which can ensure accounting data reliability and truth ,and the enterprise’s economic benefit can be raised.
引文
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