摘要:随着中国国际化进程的推进，国内企业面临的竞争压力变得越来越大，同时，对企业管理水平的要求也越来越高，企业的经营者、股东和债权人以及社会公众和政府等也更加关注企业会计信息的质量、时效。为此，许许多多的企业都通过自主研发会计软件或者购买通用的商品化会计软件的方式来建立会计电算化信息系统。但是，近十年来的实践证明，许多的企业在建立系统时对内部控制的重视不够，导致了现在行使的内部控制体系中有着很大的风险。
本文是在描述会计信息系统基本概念的基础上，以苏州市新渊玩具厂为研究对象，通过分析电算化会计信息系统的特点，对手工处理会计信息系统和电算化会计信息系统进行比较，从企业的内部控制现状入手，发现其中存在的问题，找出问题存在的原因并提出了解决问题的优化措施。本文认为企业想要良好稳定的发展，完善的内部控制制度是关键之一。如何优化完善电算化会计信息系统，如何妥善安排内部工作人员的权限与责任都是企业应该清楚知道的。
关键字 电算化；会计信息系统；内部控制
Abstract:With the internationalizing of China, Chinese enterprises are facing more and more competitive pressures. And at the same time, the requirements upon the level of management become higher and higher. The enterprises’ executives, owners, creditors, governments and social publics are paying more and more attention to the quality and promptness of accounting information offered by the enterprises. Therefore，many enterprises through independent research and development of accounting software or purchase of general accounting software commercialization way to establish a computerized accounting information systems．In the past decade’s practice．We found that many manufacturers and enterprises had ignored the importance of the internal control when they were building their own CBAIS. Besides, it leads to great risk internal control system now exercise.
Based on the description of the basic concepts of accounting information systems, Taking Suzhou xinyuan toy making factory as the research object, By analysing the features of Computerized Accounting Information System, Compared to manual processing accounting information systems and computerized accounting information systems, Proceed from the enterprise's internal control Current Situation, Found that the reason for the existence of the problem, identify problems and propose the optimization measures to solve the problems. This paper argues that want a good and stable development, improve the internal control system is one of the keys. How to optimize computerized accounting information systems, how to make proper arrangements for the authority and responsibility of the internal staff, are enterprises should clearly know.
Key Words Computerization Accounting information system Internal control
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