Nowadays, papers are often used to refer to articles that conduct research in various academic fields and describe academic research results, which are referred to as papers for short. The following is my carefully arranged paper on the influence of accounting computerization on internal control of enterprises, hoping to help you!

In recent years, with the extensive application of computerized accounting, great changes have taken place in accounting management, and some problems have emerged in internal control of enterprises. Studying the characteristics of enterprise internal control construction under the accounting computerization environment is helpful to establish and improve the new enterprise internal control system under the new environment.

First, an overview of enterprise internal control under the computerized accounting environment

1. Overview of accounting computerization

Accounting computerization refers to the concept abbreviation of using computer technology in accounting work. It is characterized by replacing the complicated work of manual bookkeeping, bookkeeping, reimbursement and accounting analysis with electronic computers. The contents of computerized accounting include: accounting, accounting analysis, accounting, accounting forecast and accounting decision. The greatest significance of implementing computerized accounting is that it greatly improves the efficiency of accounting work, and at the same time plays the role of supervision and management, avoiding the phenomenon of fraud caused by manual operation.

2. Overview of enterprise internal control

Enterprise internal control refers to the implementation procedure of management policy deterioration formulated to ensure the orderly production and operation of enterprises and protect the correctness and legitimacy of accounting information. The internal control of modern enterprises can generally include the following points: First, control legal operation. Ensure that the production of enterprises is law-abiding; The second is to ensure the safety of assets. Comprehensive and strict control ensures the maximum benefit of enterprise assets; The third is to ensure efficient operation. Standardize production processes and methods to achieve scientific and efficient production; The fourth is the quality control of accounting information. Scientific and strict control system ensures the safety, truthfulness and reliability of accounting information.

Second, the impact of computerized accounting on internal control of enterprises

1. The accounting internal control mode under the manual environment is difficult to adapt to the new situation of accounting computerization.

In computerized accounting, the personnel composition of the accounting department has changed from the original financial accounting structure to financial, accounting, computer data processing system managers and computer administrators, and the accounting post has developed from a single accountant to include accountants and computerized accounting personnel. The responsibilities and authorities of accountants and computerized personnel are not clear. Under the internal control of manual accounting, enterprises adopt the methods of mutual restriction and mutual record assessment to ensure the correctness and safety of accounting work. After the implementation of computerized accounting, the bookkeeping work is completed by the computer system, which simplifies the process and has an impact on the original system.

2. The security and confidentiality of accounting information are facing new challenges.

Accounting information security requirements are higher under the computerized environment. Computerized accounting is a method of accounting and financial management by using computer and network resources. New problems such as data security loopholes in computers and networks, viruses, computer failures and software defects will bring new challenges to the confidentiality and security of accounting information. After the realization of computerized accounting, the carrier of data has changed from the original paper media to the magnetic media of various hard disks and programs. Magnetic media are easily damaged and lose data. The network characteristics of computers also bring hidden dangers to the security of accounting information. The functions that financial software needs to carry out through the network include remote bookkeeping, auditing, online banking and so on. In the open network environment, there will be some loopholes in the transmission and use of data, which will lead to problems such as forging information, using identity falsely and illegally obtaining data.

Three, based on accounting computerization enterprise internal control construction measures

1. Management control of accounting department

The division of responsibilities should first separate the computerized accounting department from the user department. The user department refers to the department that generates and collects raw data, such as cashier, and keeps the separation of custody and records, as well as the separation of internal responsibilities of the accounting computerization department. Strict operating procedures, including formulating internal operating rules, prohibiting non-computer operators from operating financial special computers; Set the operation authority system to control the identity password of the operator; The storage and processing of data are separated; Security protection of computer room. The control of network security includes data encryption, access restriction and certificate authentication.

2. Construction of internal audit system

Internal audit is not only an important part of enterprise internal control, but also an important system to strengthen internal supervision. In the process of computerized accounting, auditors should undertake the inspection and supervision of accounting business, test the safety and reliability of financial software used by enterprises, and find and report the problems existing in internal control of enterprises in time, which is an important guarantee to improve the accounting management level of enterprises. When an enterprise establishes an internal audit system and sets up internal auditors, because it can regularly borrow a third-party external accounting institution to conduct special audits on the enterprise, the intervention of external institutions can effectively find the loopholes and errors in the internal operation of the enterprise and make remedial measures.

3. Strengthen the development and control of computerized accounting system.

The development of computerized accounting system generally needs more investment, which has a great influence on the overall management objectives of enterprises. Therefore, the development of computerized accounting system must be reported to the company for overall guidance. In addition, whether you buy or develop your own software, you need to abide by the standards and norms of the state and relevant departments, which makes the accounting computerization system more reasonable, reliable and perfect. Institutional changes prohibit accountants from operating privately. When the computerized accounting system is converted, first of all, data settlement and summary storage of the old system, personnel reconfiguration, reliability test of the new system and data compatibility test with the original system are needed to avoid data confusion and loss caused by system changes.

4. Cultivate new accounting talents

Accounting computerization requires more and more accountants, and many accounting practitioners can't adapt to the new requirements of accounting computerization. The older generation of accountants are unfamiliar with computer network knowledge and have a gap in contact; The accounting students trained by the new generation of colleges and universities have no practical experience and are difficult to be competent for the complexity and rigor of accounting work. Therefore, it is an important demand for enterprises to strengthen internal control to cultivate qualified accounting talents that meet the requirements of the new era. These people are familiar with traditional accounting knowledge, can complete enterprise financial work, and are familiar with computer and Internet technology, and skillfully operate modern financial software to realize the smooth development of accounting computerization.

Fourth, summary.

Find and solve the problems existing in the internal control of enterprises in time, establish and constantly improve the internal control system of enterprises under the new environment of accounting computerization, and continuously improve the economic benefits of enterprises on the basis of ensuring the authenticity and reliability of accounting information with the help of fast and efficient computerized systems.

Thesis writing skills

1, graduation thesis topic selection principle

Graduation thesis topics generally require the following principles:

(1) Pioneering: problems that have not been specially studied or have been studied by predecessors, but have no ideal results and need to be further explored and studied, or there are differences in academic circles that need to be further studied and discussed;

(2) Advanced nature: master's thesis should be innovative and doctoral thesis should have creative achievements;

(3) the necessity of achievement: the topic should have a necessary background and be of practical benefit or academic value to the needs of practice and scientific development;

(4) Possibility of results: The content of the project should be scientific, the difficulty and workload should be appropriate, and the possibility of achieving results within a certain period of time should be fully considered.

2. Contents and writing requirements of the opening report

The contents of the opening report generally include: topic selection, argument basis (the purpose and significance of graduation thesis topic selection, research status at home and abroad), research scheme (research objectives, research contents, research methods, research process, key problems and innovations to be solved), and condition analysis (equipment, cooperative units and division of labor, staffing).

(1) opening report graduation thesis topic

The topic is a high-level summary of the central idea of graduation thesis, which requires:

(1) is accurate and standardized. It is necessary to accurately summarize the research problems, reflect the depth and breadth of the research, reflect the nature of the research, and reflect the basic requirements, processing factors, subjects and experimental effects of experimental research. Making sentences with words is scientific and regular.

2 concise. Use as few words as possible, generally no more than 20 Chinese characters.

(2) The basis of the paper design of the opening report.

In the opening report, we should consider:

(1) The purpose and significance of graduation thesis is to answer why research is needed and explain the value and background of research. Generally speaking, the practical significance of research should first be derived from the existing problems, and then the theoretical and academic value should be discussed. It should be specific, objective and targeted, pay attention to the basis of data analysis, pay attention to the needs of the development of the times, regions or units, and avoid empty slogans.

② The research status at home and abroad, that is, literature review, should mainly refer to literature, which should be related to the research problem, but not too limited. If it has nothing to do with the problem, it is infinite; Too limited violates the principle of interdisciplinary and infiltration, which narrows the field of vision and stifles thinking. The so-called synthesis is synthesis, which synthesizes the research situation of a certain subject field in a certain period; Narration is not narration, but comments and comments, that is, the author's own unique views. We should pay attention to analysis and research, be good at finding problems, and highlight the position, advantages and breakthrough points of the subject in current research; It is an obvious mistake to abandon prejudice and not quote opinions contrary to your tutor and yourself. The object of review, besides ideas, can also be materials and methods.

In addition, the main references cited in the literature review should be recorded, which can reflect the true basis of the author's argument on the one hand and respect the original author's creative work on the other.

(3) Report the graduation design research plan.

In the opening report, we should consider:

(1) Research objectives. Only when the goal is clear and the focus is prominent can we ensure the specific research direction and eliminate the interference of various factors in the research process.

② The content of the study. Determining the specific research content according to the research goal requires the research content to be comprehensive, detailed and thorough, general and vague, and even takes the research purpose and significance as the content, which often makes the research process passive.

③ Research methods. After the topic is established, the most important thing is the method. If we cast pearls before swine and apply methods regardless of the object, mistakes will be inevitable. On the contrary, even if we adopt a new perspective and new methods, we can often draw innovative conclusions.

④ The process of research. The time and sequence of the whole research should be arranged in stages, and the starting and ending time of each stage, the corresponding research content and results should be clear, and there should be no interruption between stages to ensure the continuity of the research process.

⑤ Key problems to be solved. The most important, fundamental and critical difficulties and problems that may be encountered should be accurately and scientifically estimated and judged, and practical solutions and measures should be taken.

6. Be innovative. It is necessary to highlight the key points and highlight the difference between the selected topic and other similar studies.

(4) Analysis of graduation design conditions of opening report.

Highlight the advantages of material conditions such as instruments and equipment. Clear cooperation units and division of labor, reasonable division of labor, clear their respective work and responsibilities, and pay attention to the close cooperation of all personnel. Advocate the establishment of tutor group, and the selection of tutor group members should fully consider the actual needs of subject research and be based on the complementarity of knowledge structure.

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