摘要:隨著中國國際化進程的推進，國內(nèi)企業(yè)面臨的競爭壓力變得越來越大，同時，對企業(yè)管理水平的要求也越來越高，企業(yè)的經(jīng)營者、股東和債權(quán)人以及社會公眾和政府等也更加關(guān)注企業(yè)會計信息的質(zhì)量、時效。為此，許許多多的企業(yè)都通過自主研發(fā)會計軟件或者購買通用的商品化會計軟件的方式來建立會計電算化信息系統(tǒng)。但是，近十年來的實踐證明，許多的企業(yè)在建立系統(tǒng)時對內(nèi)部控制的重視不夠，導(dǎo)致了現(xiàn)在行使的內(nèi)部控制體系中有著很大的風(fēng)險。

　　　本文是在描述會計信息系統(tǒng)基本概念的基礎(chǔ)上，以蘇州市新淵玩具廠為研究對象，通過分析電算化會計信息系統(tǒng)的特點，對手工處理會計信息系統(tǒng)和電算化會計信息系統(tǒng)進行比較，從企業(yè)的內(nèi)部控制現(xiàn)狀入手，發(fā)現(xiàn)其中存在的問題，找出問題存在的原因并提出了解決問題的優(yōu)化措施。本文認為企業(yè)想要良好穩(wěn)定的發(fā)展，完善的內(nèi)部控制制度是關(guān)鍵之一。如何優(yōu)化完善電算化會計信息系統(tǒng)，如何妥善安排內(nèi)部工作人員的權(quán)限與責(zé)任都是企業(yè)應(yīng)該清楚知道的。

關(guān)鍵字  電算化；會計信息系統(tǒng)；內(nèi)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