| 会计电算化系统内部控制和管理探析 |
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| 引用本文： | 曲翠平. 会计电算化系统内部控制和管理探析[J]. 南昌高专学报, 2011, 26(1): 38-40 |
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| 作者姓名： | 曲翠平 |
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| 作者单位： | 广东岭南职业技术学院,广东,广州,510663 |
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| 摘 要： | 会计电算化使会计工作的质量和效率提高的同时,也大大增加了内部控制的风险。因此建立健全会计电算化下内部控制制度就尤为重要,本文通过对会计电算化系统内部控制特点的分析,提出了加强和完善会计电算化系统的内部控制和管理的建议。
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| 关 键 词： | 会计电算化 内部控制 管理 |
On Internal Control & Management of Accounting Computerization System |
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| Qu Cuiping. On Internal Control & Management of Accounting Computerization System[J]. Journal of Nanchang Junior College, 2011, 26(1): 38-40 |
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| Authors: | Qu Cuiping |
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| Affiliation: | Qu Cuiping(Guangdong Lingnan Vocational Polytechnic College,Guangzhou 510663,Guangdong) |
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| Abstract: | Accounting Computerization system can make the work of accounting become of more quality and highly efficient;however,at the same time,the risks from internal control are rising.Therefore,it is very important to perfect the rules and institutions of accounting computerization.This paper draws out the possible problems by analyzing the specialty of accounting computerization and offers proposals for how to strengthen and improve rules of internal control. |
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| Keywords: | accounting computerization internal control |
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