高校电算化会计系统的内部控制

On Internal Control of Computerized Accounting System in Universities

在高等学校实行会计电算化,内部管理和内部控制制度发生转变后,建立高等学校会计电算化内部控制十分必要。文章着重阐述了内部控制制度的建立及如何加以完善等问题。

The system of internal administration and control has changed with the development of computerized accounting in universities.This paper is intended to discuss the establishment and perfection of the internal control system of the computerized accounting in universities.