| 会计电算化及其系统内部控制 |
| |
| 引用本文： | 刘峰.会计电算化及其系统内部控制[J].中小企业科技,2010(2). |
| |
| 作者姓名： | 刘峰 |
| |
| 作者单位： | 河南神火煤电股份有限公司; |
| |
| 摘 要： | 会计电算化系统的应用使会计核算和管理环境发生了很大变化,建立一套适合会计电算化系统的内部控制制度因此显得尤为重要。文章就电算化环境下内部控制面临的问题提出几点控制措施。
|
| 关 键 词： | 会计电算化 内部控制 措施 |
Computerization of Accounting and the Internal Control of its System |
| |
| Authors: | LIU Feng |
| |
| Institution: | LIU Feng (Henan Shenhuo Coal & Electricity Co.,Ltd.,Yongcheng Henan 476600) |
| |
| Abstract: | The applications of computerization of accounting system makes accounting and its management change a lot. In this case,it is very important to set up a set of internal control system that is suitable for the computerization of accounting system.The article provides several measures against the problems of internal control system under the computerization environment. |
| |
| Keywords: | computerization of accounting internal control measures |
| 本文献已被 CNKI 等数据库收录！ |
