浅议会计电算化内部控制制度

Accounting Information System Rules of Internal Control

本文主要讨论了在会计电算化下,如何从岗位设置、权限配置、操作管理及硬软件等方面加强内部控制制度。

This paper discussed Accounting Information System Rules of Internal Control (AISRIC). The rules of how to design roles, finance manager, operator, software and hardware manager are discussed.