电算化在腾盛有限公司内部控制中的应用研究

本科论文AbstractWith the development of computer network technology,especially the development ofnetwork technology represented by big data and blockchain,the process of computerizedaccounting has accelerated.Traditional accounting has gradually withdrawn from the stage,and computerized accounting has filled the entire company's financial system.As animportant part of the company's financial system,internal control has also brought newchanges and challenges with the infiltration of computerization.In this paper,the application of the computerization of Tengsheng Co.,Ltd.to internalcontrol is based on the theoretical basis of internal control and computerization.Based onthe discussion of the basic framework system,goals and functions,the theory and practiceThe combination method,combined with the characteristics of the financial department ofTengsheng Co.,Ltd.,the complex situation of the company,and the company 's manybusiness involvements,through the computerization of the company 's computer networkand storage media problems in internal control,the computerization of financial personnelis poor,The company's management does not pay enough attention to computerization,andthe problem of responsibility and internal structure caused by the application ofcomputerization in internal control,in-depth analysis,revealing that the root cause of theproblem is that the enterprise managers do not pay enough attention,and the indirect reasonis The internal information is disconnected,the computerization and internal control systemare imperfect,and the capital investment is insufficient.Finally,for many reasons,thecompany is guided to maintain the computer system to ensure the safety of the company'snetwork and storage media.It is proposed to improve the company's computerizationRecommendations applied to the understanding of internal control,combined with theactual situation of the enterprise A system of modern management concepts andresponsibilities in line with their own,to help companies better implement computerizedaccounting used in internal control.Key words:Computerized accounting;internal control;Internal accounting control