CAJ | 학술논문

随着计算机技术的发展，越来越多的中小企业引入了会计电算化。与传统的手工会计核算相比，会计电算化给企业的内部控制带来了新的挑战。本文从中小企业的角度出发，分析了会计电算化下中小企业内部控制面临的问题，以及企业如何加强和完善电算化内部控制，以达到中小企业会计电算化安全、高速、有效地运行。
수착계산궤기술적발전，월래월다적중소기업인입료회계전산화。여전통적수공회계핵산상비，회계전산화급기업적내부공제대래료신적도전。본문종중소기업적각도출발，분석료회계전산화하중소기업내부공제면림적문제，이급기업여하가강화완선전산화내부공제，이체도중소기업회계전산화안전、고속、유효지운행。
With the development of computer technology, more and more SMEs introduces accounting computerization. Com-pared with manual accounting, accounting computerization brings new challenges for the internal control of enterprises. From the angle of SMEs, this paper analyzes the problems which SMEs are faced with, and how to enhance and improve the internal control of accounting computerization, so as to achieve the safe, rapid and effective operation of accounting computerization in SMEs.