浅析高职院校会计电算化内部控制

Analysis of Internal Control of Computerized Accounting in Vocational Colleges

针对目前高职院校会计电算化后的财务管理体制,分析了高职院校会计电算化后内部控制的基本要求、关键控制点、控制难点,以期为高职院校财务工作者加强防范会计电算化后的内部风险提供参考。

Aimed at financial management system of the present computerized accounting in vocational colleges,this paper analyzed the essential requirements,the essential control point and the control difficulty of internal control in computerized accounting,so as to provide the reference to enhance guards against the internal risk of computerized accounting in vocational colleges.