Control And Study The Internal Information System Of The Accounting By EDP Of University

The development of universities accompanied by rapidly developing economy pluralism takes the latest demand up with financial accountant work. The advanced information treatment technology is playing a very important role more and more in strengthening internal control in universities, enhancing the competitiveness of Chinese college and improving financial accounting management level. It is not merely the need of the great environment of external economy, but the need also university financial accountant work area.The application of EDP in the accounting field can be regard as a great revolution in the accounting history and help accountants take it easy, because it makes financial information to standardization, betimes, high effectiveness and accuracy. Meanwhile, EDP, a modern technology, has got somewhere in management modernization and accounting environment, and has made a big difference from the original University of internal control system accounting environment, such as controlling method, the storage media of accounting data, file management, fraud prevention, and so on. The original's has been unable to completely meet the requirements of computerized accounting.This paper pays attraction to the control theory within the Electronic Data Processing accountant on the basis of study conscientiously. Combining author's own practical experience in university's accounting work with other universities'control question, five points of views were put forward. They are Environmental control, risk assessment, control measures, information and communication, monitoring and evaluation. Internal control of Computerized Accounting was designed based on the five elements. The internal control system specific security measures were proposed, including strengthening computerized accounting legal system, improving leadership management, enhancing outside supervision mechanisms, investing in the further education for staff. It aims at guiding to establish and perfect the computerized accounting system of internal controls in university and at offering some useful reference for other institutions.