A Study of Computerization in Accounting and Internal Control of Small and Medium Enterprises

• Main Authors: Huang Tsu-Cheng, 黃祖正
• Other Authors: Chen Jui-Chin
• Format: Others
• Language: zh-TW
• Published: 2001
• Online Access: http://ndltd.ncl.edu.tw/handle/59688627214421364276

碩士 === 淡江大學 === 會計學系 === 89 === Small and medium enterprises are short of effective operation management system. Most of them are short of internal control, especially in accounting system. According to the investigation in 1997, the small and medium enterprises have computerization rate just rate about 68%, and increase year by year. So the main of my research are to study the computerization effective for business operation and internal control.The results of my research 一.Accounting system computerization has most effective to the small and medium enterprises for operation, they can establish the new control point and strengthen the sequence which they didn’t practice age. And accounting system computerization is more complete that their operation process will more perfect.二.The paper of business isn’t disappear by accounting system computerization. The most of enterprises still ask evidences and reports for examine. So the locus of examine doesn’t disappear.三.Most of small and medium enterprises are buying a set of software to develop their information system. They are short of the whole play information system’s quality are lowers operation efficiency and the cost of dealing.四.The employee’s work way can be more monotonous and routine. Their working responsibility are decrease but also will have one person who has twice work phenomenon.五.When business has internal control perfect, the computerization doesn’t change the original process. And computerization will make all process effectively. But when they don’t have perfect internal control, the computerization will make enterprise operation normal and reasonable; establish and enhance internal control.