基于电算化环境的内部会计控制探讨

Discussion on the Internal Accounting Control under Computerized Environment

通过与传统手工会计环境的比较,分析了会计电算化对内部会计控制的影响,在此基础上提出了在电算化环境下加强内部会计控制的若干措施。

Through comparing with the accounting environment of craft, the paper analyzes the impact on internal accounting control of accounting computerization. Based on it, some measures are put forward to strengthen internal accounting control under the computerized environment.