建立和完善会计电算化信息内部控制之我见

On Establishment and Improvement of the Internal Control of the Computerized Accounting Information System

文章针对电算化会计信息系统对内部控制提出的新要求,结合工作实践,提出了加强组织管理,打好内控基础;完善系统管理,强化内控手段的措施。

In accordance with the new situation under computerized accounting information system, and in combination with the authors' work experience, this paper brings forward the establishment of internal control by enforcing management and the improvement means to strengthen internal control.