会计电算化环境下企业内部控制存在的问题及对策研究——以天津鑫旺达商贸有限公司为例

本科论文computers,replacing manual bookkeeping,accounting and reporting with electroniccomputers,and partially replacing manual analysis,forecasting and decision-making processof accounting information.It improves work efficiency,is conducive to the timeliness andaccuracy of accounting information,and helps company management to conduct in-depthanalysis of accounting information and make correct business decisions.The internal controlsystem is the general name of the system and organizational method formulated byaccounting entities to achieve their business objectives,protect the safety and integrity ofassets,ensure the accuracy and reliability of accounting records,and comprehensively plan,adjust,and evaluate the economy.The internal control system is the core of the company'sinternal control supervision,which runs through all aspects of the company's businessactivities.This article mainly includes the following parts:The first part is the introduction.Thecontent of this part mainly includes the research background and significance of this article,research methods,research content and research methods,to prepare for the next research.The second part is the theoretical part.The theory in this section guides the follow-up casestudies,mainly including an overview of internal control and computer accounting.The thirdpart is the investigation and analysis of the case company.This section mainly takes TianjinXinwangda Co.,Ltd.as an example to analyze the investigation results and deeply analyzethe understanding and establishment of the company's internal control to discover the defectsof the company's internal control.Part 4 is the solution.Combining the analysis of internalcontrol problems,put forward countermeasures to solve internal control problems.The fifthpart is the conclusion,which summarizes the whole article.Key words:Computerized accounting:Internal Control;Internal supervision