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浅谈会计电算化实现后应注意的几个问题
引用本文:崔满旗.浅谈会计电算化实现后应注意的几个问题[J].科技情报开发与经济,2003,13(12):92-93.
作者姓名:崔满旗
作者单位:山西财税学院财税系,山西省太原市坞城路669号,030006
摘    要:针对目前会计电算化工作中存在的一些问题,提出为确保会计电算化工作健康发展,必须重视以下几方面的工作:一是把制定会计电算化工作计划与企业发展的长期规划结合起来;二是建立与会计电算化相适应的工作体系;三是建立健全会计电算化的内部控制机制;四是加强电算化环境下会计档案的管理。

关 键 词:会计电算化  内部控制  会计核算  会计档案
文章编号:1005-6033(2003)12-0092-02
修稿时间:2003年9月27日

Talking about Some Problems Needing Attention after Realizing the Accounting by Electronic Data Processing
CUI Man,qi.Talking about Some Problems Needing Attention after Realizing the Accounting by Electronic Data Processing[J].Sci-Tech Information Development & Economy,2003,13(12):92-93.
Authors:CUI Man  qi
Institution:CUI Man qi
Abstract:In the light of some problems existing in the current work of the accounting by electronic data processing, and puts forward several works that should be taken into consideration: the first is to combine the laying down a work plan of electronic data processing with the long- term program of enterprise development, the second is to establish the working system that is suitable to the accounting by electronic data processing, the third is to establish and perfect internal control mechanism of accounting by electronic data processing, the fourth is to strength the management of accounting archives under the environment of electronic data processing.
Keywords:accounting by electronic data processing  internal control  accounting calculation
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