摘要
會計電算化是會計工作的發(fā)展趨勢，因此，分析會計電算化核算對內部控制的影響，并以此為基礎探討關于電算化會計信息系統(tǒng)環(huán)境下的內部控制建設問題，以確保企業(yè)實行會計電算化后，系統(tǒng)能夠正常、安全、有效地運行。針對xx油脂有限公司會計電算化核算問題，對該企業(yè)賬務處理系統(tǒng)以及固定資產核算系統(tǒng)和工資核算系統(tǒng)進行了設計。熟悉了企業(yè)的賬務處理流程，使所設計出的會計系統(tǒng)更加切合企業(yè)實際，具有可操作性。通過對會計信息系統(tǒng)內部控制原則的確定，對會計信息系統(tǒng)內部控制方案的設計，加強對企業(yè)會計信息系統(tǒng)內部系統(tǒng)關鍵點的控制。針對會計電算化環(huán)境下企業(yè)內部控制制度存在的問題，對建立電算化環(huán)境下企業(yè)內部控制制度做出具體的規(guī)定，重構內部控制制度的設計,執(zhí)行控制。由于會計電算化的實施,會計賬務處理方式、內部控制等方面都產生了較大的影響,本文就會計電算化核算和內部控制制度做一探討。

關鍵詞　會計電算化 核算 內部控制

Abstract
Accounting is the accounting of the development trend, therefore, analysis of accounting for the impact of internal controls and to explore the basis of Computerized Accounting Information System on the environment construction of internal control to ensure that the enterprises Accounting, the system can be normal, safe and effective operation. Macro Oil Co. for an accounting of the issue of Accounting, Accounting Treatment of the enterprise systems, as well as fixed asset accounting system and payroll accounting system design. Familiar with the company's accounting processes, so that the design of the accounting system more attuned to business realities, operational. Of accounting information system principles of internal control, accounting information system for the design of internal controls to strengthen the accounting information system for enterprise internal control system, the key point. Accounting for the environment control system of internal problems, the establishment of enterprise computing environment to the internal control system for specific requirements of the reconstruction of the internal control system design, implementation control. As a result of the implementation of computerized accounting, the accounting treatment of accounts, internal control, have had a greater influence, the paper on Accounting and internal control system to explore the influence of one.

Keywords computerized accounting accounting control