| 浅析电算化会计信息系统的内部控制制度 |
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| 作者单位： | 太原市自来水公司 山西太原030009 |
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| 摘 要： | 文章分析了会计电算化对内部控制的影响,并以此为基础探讨关于电算化会计信息系统环境下的内部控制建设问题,以确保企业实行会计电算化后,系统能够正常、安全、有效地运行。
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| 关 键 词： | 会计 电算化会计 内部控制 |
On Inner Control System of Computerized Accounting System |
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| Authors: | Zhai Youkang |
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| Institution: | Zhai Youkang |
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| Abstract: | This paper analyzes effects on inner control of accounting computerization and discuses the inner control construction under computerized accounting system to ensure that the system can operate normally, safely, effectively, after implementing accounting computerization in enterprises. |
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| Keywords: | accounting computerized accounting inner control |
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