英语翻译随着科技进步现代化进一步提高,很多单位都已经建立会计电算化系统,加快了会计信息处理的速度,提高了会计信息处理的质

英语翻译
随着科技进步现代化进一步提高,很多单位都已经建立会计电算化系统,加快了会计信息处理的速度,提高了会计信息处理的质量,同时也大大增加了会计电算化系统内部质量控制的风险.会计电算化系统内部质量控制风险比较隐蔽,难以发现,如不引起足够的重视,将会给单位带来重大危害.全面实现电算化成为必然趋势,国家财政部根据经济发展和信息化进程的需求提出,到2010年要使我国80%的基层单位实现电算化会计.但随着电算化工作的普及和深入,有关电脑系统的舞弊案件时有发生,这主要是电算化对传统手工会计信息系统的内部控制带来了一系列影响.这就要求我们必须适应电算化的特点,在电算化的环境下,建立强有力的内部控制,以保证系统的安全可靠.本文主要对电算化会计信息系统内部控制存在的问题和策略进行研究,并对内部控制未来进行展望.
关键词：风险；对策；必要性；构建；发展

With the progress of science and technology, modern further improve a lot of units have been set up a computerized accounting system, the accounting information processing speed, improve the quality of accounting information processing and also significantly increased the accounting computerization system for quality control of internal risk. Computerized accounting systems internal quality control risk compared to find, concealment, if not cause enough attention, will bring significant damage to units. Fully realizing computerization become an inevitable trend, according to the state Treasury and informationization of economic development in 2010, demand to make our 80% of the grass-roots units realize computerized accounting. But with the popularization and deep processing work related to computer systems, the corrupt frequently occurr, which is mainly for the traditional manual computerized accounting information system of internal control has brought a series of influence. This requires that we must adapt to the characteristics of the computerized, computerized environment, build strong internal control, in order to ensure the security of the system is reliable. This paper focuses on the computerized accounting information system of internal control problems is studied, and the strategy of internal control and future prospects.
Keywords: risk, countermeasures The necessity, Constructing; development