会计电算化控制问题的探讨

Considers of computerization accountant controls

针对我国大中小企业电算化会计控制的现状,以会计学、会计电算化、会计控制论等知识作为理论基础进行讨论。并且在此基础上提出了完善电算化会计控制的必要性。最后分别就现行规章制度方面、会计信息系统日常操作管理方面以及网络安全控制方面存在的一些问题提出了一些解决设想及解决方案。

Present situation controls which in view of our country big small and medium-sized enterprise computerization accountant,by knowledge and so on accounting,accountant computerization,accountant cybernetics carries on the discussion as the rationale.And proposed in this foundation consummates necessity which computerization accountant controls.Finally some questions which on the rules and regulations in force aspect,the accounting information system daily operation management aspect as well as the network security control aspect existed proposed separately some solutions conceived and the solution.