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浅论会计电算化的财务安全风险及防范对策 被引量:8

Discussion on the safe risk of financial affairs of the accounting by EDP and the precautions countermeasure
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摘要 随着IT技术特别是以internet为代表的网络技术的发展和运用,会计电算化进一步向深层次发展,这无疑给企业带来了巨大的效益,但同时也带来了新的问题和挑战,文章从内部控制制度等方面着手,讨论了会计电算化的财务安全风险及防范对策。 With the development and application of IT technology, esp ecially network technology represented by internet, the accounting by EDP was de veloped to profound level, this has undoubtedly brought the enormous benefit to enterprise, but brought new problem and challenge at the same time. This text ha s dived in at the inside controls system, etc, and discussed the safe risk of fi nancial affairs of the accounting by EDP and the precautions countermeasure.
作者 杨远霞
出处 《企业技术开发》 2005年第7期81-83,共3页 Technological Development of Enterprise
关键词 会计电算化 安全风险 防范 accounting by EDP safe risk precaution
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