| 完善会计电算化系统的内部控制 |
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| 引用本文： | 熊小萍.完善会计电算化系统的内部控制[J].贵州师范大学学报(自然科学版),2006,24(3):119-122. |
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| 作者姓名： | 熊小萍 |
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| 作者单位： | 贵州大学,信息工程系,贵州,贵阳,550004 |
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| 摘 要： | 会计核算系统电算化后,计算机在企业管理及会计信息处理中得到迅速普及和广泛应用,给人们带来了极大的方便和效益.但是,会计电算化信息系统下的内部控制与建立在手工操作条件下的会计基础工作的管理相比较仍显现出了很多不足:会计数据非直观性;会计电算化软件存在不足;管理制度的过时和管理制度的贯彻不彻底;缺乏有效的内部审计.
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| 关 键 词： | 会计电算化 内部控制 内部审计 |
| 文章编号： | 1004-5570（2006）03-0119-04 |
| 收稿时间： | 2006-04-10 |
| 修稿时间： | 2006年4月10日 |
Probing the inner control of machine-readable accountancy system |
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| XIONG Xiao-ping.Probing the inner control of machine-readable accountancy system[J].Journal of Guizhou Normal University(Natural Sciences),2006,24(3):119-122. |
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| Authors: | XIONG Xiao-ping |
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| Institution: | Department of Information Engineering, Guizhou University, Guiyang, Guizhou 550004, China |
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| Abstract: | After the accountancy check system is machine-readable, computer is used more extensively in business managemet and accountancy information handling, which brings people tremendous convenience and benefits. But compard with the accounting basic work under hand control condition, the inner control of machine-rcadable accountancy system is not yet sufficient. For example, the accountancy data is not directly perceived through management system is out-of-date is senses; software of machine-rcadable accountancy is not perfect; not enforced thoroughly; and inner audit is not effective. |
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| Keywords: | machine-readable accountancy inner control inner audits |
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