| 会计电算化及其对财务业务内部控制的影响 |
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| 引用本文： | 史迎春.会计电算化及其对财务业务内部控制的影响[J].辽宁师范大学学报(自然科学版),2001,24(2):209-211. |
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| 作者姓名： | 史迎春 |
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| 作者单位： | 辽宁师范大学计财处, |
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| 摘 要： | 会计电算化是会计工作的发展趋势，分析目前会计电算化工作在会计无纸化、电子原始数据的审核与确认、电算化安全等方面所存在的问题，研究会计电算化对会计业务内部控制的影响，并以此为基础探讨加强电算化系统管理的内部制度建设问题，以确保财会电算化后的系统正常、安全、有效地运行。
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| 关 键 词： | 会计电算化 内部控制 会计制度 会计工作 会计业务 内部制度建设 核算报表 |
| 文章编号： | 1000-1735(2001)02-0209-03 |
| 修稿时间： | 2001年3月21日 |
Computerized Calculation in Accountancy and Its Effect on the Internal Control in the Field of Accounting |
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| SHI Ying-chun.Computerized Calculation in Accountancy and Its Effect on the Internal Control in the Field of Accounting[J].Journal of Liaoning Normal University(Natural Science Edition),2001,24(2):209-211. |
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| Authors: | SHI Ying-chun |
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| Abstract: | Computerized calculation in accountancy has become the trend in the field of accounting. In this paper, the author has analyzed a series of problems brought about by the current computerized with-no-paper calculating, examination and verification in computerized original data, and computerized calculating safety. In addition, the effect of computerized calculation on the internal control of accounting profession is studied. On the basis of the above study, the author intends to explore the importance of strengthening the internal system construction in computerized calculation system management so that the financial system, with the implementation of computerized calculation will run normally, safely and effectively. |
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| Keywords: | computerized calculation internal control accountant system |
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