摘要
报业会计电算化的系统安全,是报业会计信息系统的安全会计电算化的灵魂和核心,而内部控制则是保障报业会计电算化系统安全的一项重要工作。本文从报业会计电算化工作的实际出发,针对目前报业会计电算化应用的现状,结合报业会计电算化的特点和管理要求,阐述了报业会计电算化系统安全内部控制问题的必要性,并提出了如何加强报业会计电算化信息系统安全,有效进行内部控制的一些措施和办法。
The security of accounting computerization system in newspaper industry is the soul and core of secure accounting computerization of accounting information system in newspaper industry and the inside control is important in ensuring the security of accounting computerization. Starting from the reality of accounting computerization in newspaper industry, this article, based on the contemporary condition of the application of accounting computerization in this field, elaborates on the necessity of inside control of accounting computerization system and puts forward some measures in strengthening the security of the system and in efficient inside control.
出处
《河南理工大学学报(社会科学版)》
2008年第3期338-341,355,共5页
Journal of Henan Polytechnic University:Social Sciences
关键词
报业
会计信息系统安全
会计电算化
内部控制
newspaper industry
accounting information system security
accounting computerization
inside control