网络环境下会计电算化系统的内控问题

The Internal Controlling of Network-based Computerized Accounting System

会计电算化逐渐普及,加之IT业的飞速发展,使传统会计行为面临诸多的失控因素。通过对网络环境下会计电算化系统的特征及存在的内控问题的剖析,从组织与管理控制、业务操作、数据输出控制等几方面提出相应的对策。

With the popularization of computerized accounting system and the speeding of industralization, there are some elements in traditional accounting practice which are not likely to be controlled. This paper has pointed out some resolutions to it based on analysis of network-based computerized accounting system in terms of its features and internal controlling.