加强和完善我国会计电算化系统内控的措施

Probes into the Measures for Strengthening and Perfecting Internal Control of Chinese Accounting Computerization System

指出会计电算化的内部控制是内部控制的特殊形式,阐述了实行会计电算化以来对内部控制的影响及其存在的问题,并提出相应的治理措施。

This paper points out that the internal control of accounting computerization is the special form of internal control, expounds the influences of implementing the accounting computerization on the internal control and the existing problems, and advances some corresponding measures.