谈会计电算化内部控制

Brief introduction to internal control of fiscal computerization

针对会计电算化工作对企业内部经营活动控制的特殊要求,阐述了操作人员的工作职责、工作权限,以及会计档案制度、会计信息系统的安全性和会计人员业务素质等管理方式,有利于增强企业内部规范化管理和决策工作。

Focusing on the special requirements for fiscal computerization to control business activity within an enterprise, the paper discussed the duties, the limitution of power of operators, the system of counting archives, the security of counting information system and the requirements for accountant in order to enhance the ability of standardization management and decision - making for an enterprise.