| 如何完善会计电算化下的内部控制 |
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| 引用本文： | 刘占民.如何完善会计电算化下的内部控制[J].商品储运与养护,2007,29(4):125-126. |
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| 作者姓名： | 刘占民 |
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| 作者单位： | 漯河市交通规费征稽处,漯河,462000 |
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| 摘 要： | 会计系统的运行离不开一个健全、有效的内部控制机制。会计电算化对于提高单位会计信息质量,保证资产的安全与完整等具有重要的意义。当前我国会计电算化下的内部控制还存在一些问题,为此,需采取措施加强安全管理,提高内部控制水平。
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| 关 键 词： | 会计电算化 内部控制 安全措施 |
| 文章编号： | 1007-4538（2007）04-0125-02 |
| 修稿时间： | 2007-06-26 |
How to Perfect Internal Control of Accounting Computerization |
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| Liu Zhanmin.How to Perfect Internal Control of Accounting Computerization[J].Storage Transportation & Preservation of Commodities,2007,29(4):125-126. |
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| Authors: | Liu Zhanmin |
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| Institution: | Luohe Communications Charge Collection Administration Luohe 462000 |
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| Abstract: | Without a healthy and effective internal control, the accounting system cannot be operated normally. Accounting computerization contributes to improving the quality of accounting information and ensuring the security and integrity of assets. At present, some problems still exists in Chinese internal control of accounting computerization. Therefore, measures need to be carried out for strengthening safety management and raising the level of internal control. |
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| Keywords: | accounting computerization internal control safety precautions |
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