电算化会计信息系统下内部控制研究

Inner Control Study Under Computerized Accounting Information System

本文对会计电算化发展中存在的一些问题提出了对策与建议,并针对财会工作的自身特点, 从程序控制和制度控制两个方面阐述了电算化会计信息下的内部控制方法。

This paper puts forward countermeasures of some problems in the development of computer for accounting. In allusion to the characteristics of finance and accounting, this paper also states the inner control method of computer for accounting from the two aspects of program control and system control.