摘要
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.
出处
《广东交通职业技术学院学报》
2006年第4期92-94,共3页
Journal of Guangdong Communication Polytechnic
关键词
会计电算化
内部会计控制
影响
措施
accounting computerization
internal accounting control
impact
measure