摘要
分析了会计电算对会计工作程序、管理制度和会计人员的影响,针对会计电算化中存在的问题,提出了加强内部控制的措施及对策。
The influence of accounting computerization on accountancy procedure, management system and accountants was analyzed, and aimed at the problems existing in accounting computerization, some measures and countermeasures were put forward for strengthening internal control.
出处
《矿业研究与开发》
CAS
2003年第S1期260-261,271,共3页
Mining Research and Development
关键词
会计
电子计算机
财务管理
会计核算
Accountant
Electronic computer
Financial management
Accounting