| 加强和完善我国会计电算化系统内控的措施 |
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| 引用本文： | 郑秀兰.加强和完善我国会计电算化系统内控的措施[J].科技情报开发与经济,2007,17(10):203-204. |
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| 作者姓名： | 郑秀兰 |
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| 作者单位： | 山西焦煤集团杜儿坪矿,山西太原,030022 |
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| 摘 要： | 指出会计电算化的内部控制是内部控制的特殊形式,阐述了实行会计电算化以来对内部控制的影响及其存在的问题,并提出相应的治理措施。
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| 关 键 词： | 会计电算化 内部控制 内部审计 |
| 文章编号： | 1005-6033（2007）10-0203-02 |
| 收稿时间： | 2007-01-03 |
| 修稿时间： | 2007年1月3日 |
Probes into the Measures for Strengthening and Perfecting Internal Control of Chinese Accounting Computerization System |
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| ZHEN Xiu-lan.Probes into the Measures for Strengthening and Perfecting Internal Control of Chinese Accounting Computerization System[J].Sci-Tech Information Development & Economy,2007,17(10):203-204. |
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| Authors: | ZHEN Xiu-lan |
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| Institution: | ZHEN Xiu-lan |
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| Abstract: | This paper points out that the internal control of accounting computerization is the special form of internal control, expounds the influences of implementing the accounting computerization on the internal control and the existing problems, and advances some corresponding measures. |
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| Keywords: | accounting computerization internal control internal audit |
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