摘要
电算化会计系统对内控的要求不同于传统会计管理下的内控,企业应结合计算机会计系统的特点,建立起一整套更为严格的内部控制制度。
The requirements of accountant computerization for internal control are quite different from that of traditional accountant management for internal control. Companies should establish a set of much more strict internal control systems based on characteristics of computerization accountant systems.
出处
《华东电力》
北大核心
2007年第4期87-88,共2页
East China Electric Power
关键词
会计电算化
内部控制
会计系统
accountant computerization
internal control
accountant system
