| 试论会计电算化环境下企业的内部控制 |
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| 引用本文： | 张欣.试论会计电算化环境下企业的内部控制[J].华东经济管理,2003(Z1). |
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| 作者姓名： | 张欣 |
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| 作者单位： | 天津财经学院 天津 |
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| 摘 要： | 电子计算机数据处理技术,特别是以Internet为代表的网络技术在会计领域的发展和广泛运用,提高了会计信息的准确性和及时性,但同时也给企业内部控制带来了新的挑战。文章通过分析会计电算化的特点及其对企业内部控制的影响,探讨会计电算化环境下内部控制的建设问题,以确保电算化系统能够正常、安全、有效地运行,为企业带来更大的效益。
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| 关 键 词： | 会计电算化 内部控制 数据处理 |
Discuss the inter-control of corporation under the environment of computerized accounting |
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| ZHANG Xin.Discuss the inter-control of corporation under the environment of computerized accounting[J].East China Economic Management,2003(Z1). |
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| Authors: | ZHANG Xin |
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| Abstract: | The development and utilization of computerized data processing technology, especially the network technologywhich is represented by internet, improves the accuracy and transmitting speed of accounting information. But meanwhile, it brings new challenges to the inter-control of corporation. The article analyzes the characteristics and the influence on corporation's inter-control of computerized accounting, and discusses the construction of the inter-control under the environment of computerized accounting to ensure the computerized system to run properly, safely ,efficiently, and bring more benefit to corporation. |
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| Keywords: | computerized accounting inter-control data processing |
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