摘要
随着会计处理的手段以及会计赖以生存和发展环境的变化,使得会计信息系统的内部控制也经历了一个发展演变的过程:从手工会计到电算化会计,其内部控制模式也发生了很大的变化。文章分析了电算化会计对内控管理的影响,提出了加强电算化会计内控管理的方式、方法。
With the evolution of account environment and treatment,the inner control system has experienced a great development from hand account to computer account and its model has been changed.The influence of computer account on inner control is discussed and the way which strengthens the inner control is presented.
出处
《南华大学学报（社会科学版）》
2005年第3期59-61,共3页
Journal of University of South China(Social Science Edition)
关键词
电算化会计
内控管理
变化
computer account
inner control manage
evolution
