| 建立健全会计电算化环境下内部控制的几点建议 |
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| 引用本文： | 李萍. 建立健全会计电算化环境下内部控制的几点建议[J]. 科技情报开发与经济, 2007, 17(31): 117-117,127 |
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| 作者姓名： | 李萍 |
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| 作者单位： | 太原市龙潭公园,山西太原,030009 |
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| 摘 要： | 从加强人员职能控制和程序操作控制、完善内控机制、加强内部审计等方面提出了完善会计电算化环境下内部控制的几点建议。
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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）31-0117-01 |
| 收稿时间： | 2007-08-08 |
| 修稿时间： | 2007-08-08 |
Some Suggestions on Constructing and Perfecting the Internal Control under the Accounting Computerization Environment |
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| LI Ping. Some Suggestions on Constructing and Perfecting the Internal Control under the Accounting Computerization Environment[J]. Sci-Tech Information Development & Economy, 2007, 17(31): 117-117,127 |
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| Authors: | LI Ping |
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| Abstract: | This paper puts forward some suggestions on perfecting the internal control under the accounting computerization environment from aspects of strengthening the control of personnel functions and program operation, perfecting the mechanism of the internal control, and strengthening the internal audit, etc. |
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| Keywords: | accounting computerization internal control internal audit |
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