摘要
与手工会计信息系统的比较,电算化会计信息系统对会计工作的产生了许多新的影响,但目前会计电算化工作也存在许多问题,当前的重点是探讨电算化系统内部控制与管理体系的建设问题。
Compared with the manual accounting system, e-calculation information system brings about many new effects on accounting work. However, there exist at present many problems with e-accounting, among which this paper discusses the problems of inner-control and establishment of management system.
出处
《湖南第一师范学报》
2005年第1期121-123,共3页
Journal of First Teachers College of Hunan
