建立健全会计电算化环境下内部控制的几点建议

Some Suggestions on Constructing and Perfecting the Internal Control under the Accounting Computerization Environment

从加强人员职能控制和程序操作控制、完善内控机制、加强内部审计等方面提出了完善会计电算化环境下内部控制的几点建议。

This paper puts forward some suggestions on perfecting the internal control under the accounting computerization environment from aspects of strengthening the control of personnel functions and program operation,perfecting the mechanism of the internal control, and strengthening the internal audit, etc.