摘要
信息安全是目前广为关注的问题;如何确保电子数据的安全可靠是实现会计电算化急需研究的严肃课题;要加强企业内部信息管理、保证会计信息安全,必须建立完善的信息管理制度和引入审计监督机制。
Information safety is an issue attacting wide concern nowadays. The question as to how to ensure the safety of electrical data has become a serious task for carrying out the accounting automatization. The estab-lishment of a perfect information management system and the introduction of auditing supervision have become a must for the information management inside enteprises and the safety of accounting information.
出处
《华南金融研究》
2001年第5期51-53,共3页
South China Financial Research