| 浅谈会计电算化的内部控制 |
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| 引用本文： | 贾宗武,康永智.浅谈会计电算化的内部控制[J].西安财经学院学报,2000(4). |
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| 作者姓名： | 贾宗武 康永智 |
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| 作者单位： | 陕西经贸学院会计系!陕西西安710061 |
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| 摘 要： | 我国会计电算化事业的发展 ,对推动会计工作更好地为经济管理服务发挥了不可低估的作用 ,但同时也给会计的内部控制带来了诸多问题。如何识别、控制并减少这类问题所带来的风险 ,是保证会计电算化系统安全、高效运行 ,确保会计信息真实、准确、及时和完整的关键。
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| 关 键 词： | 会计 电算化 内部控制 |
A Discussion of Internal Control in EDP Accounting |
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| JIA Zong wu,KANG Yong zhi.A Discussion of Internal Control in EDP Accounting[J].Journal of Xi‘an Institute of Finance & Economics,2000(4). |
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| Authors: | JIA Zong wu KANG Yong zhi |
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| Abstract: | The development in EDP accounting has played an important role in improving accounting to serve economic management in our country. At the same time.the development also giverise to many problems to the accounting internal control. How to recognize,control and decrease the risks caused by these kinds of problems?It becomes the key to ensure EDP accounting system safe and effective.It is also the key to assure accounting information true,accurate,timely and complete.This articel will discuss the traits of EDP accounting and its influences on internal control first,and then will give some suggestions on how to strengthen the internal control. |
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| Keywords: | accounting EDP internal control |
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