摘要
会计信息化的发展改变了会计数据存储和处理的方式,也带来一些内部控制上的新问题。侧重于会计信息系统环境,研究内部控制概念沿革、目标和基本原理,提出内部控制代表性分类观点。
Development of accounting informafionization changes ways in which accounting and deal with, and also brings some new problems about inner control. This paper lays particular on the enviroment of accounting information system, studies concept evolution, objective and basic of inner control, and puts forward categorized views of representativeness of inner control.
出处
《安徽冶金科技职业学院学报》
2006年第4期102-105,121,共5页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
内部控制
会计信息系统
inner control
accounting information system data store emphasis principle
