试论电算化会计条件下的企业内部控制

Trying to Talking about Enterprise Internal Control in Condition of Accounting by EDP

面对电算化会计系统对传统企业内部控制所带来的冲击,认为可从会计文档、人员管理、内部审计、软硬盘维护、系统安全、制度管理等方面采取措施,对手工会计系统条件下的内部控制制度进行完善。

Facing the impacts to the traditional enterprise internal controlling brougth by the accounting system of the Electronic Data Processing, this text thinks we measures to improve internal controlling in condition of manual accounting system from accounting file,personal management, interrnla audit, soft and hard disk maintainment,systematic security, system management and so on.