摘要
新《会计法》十分强调企业内部控制制度的建设问题。在企业实行了电算化会计系统后 ,对内部控制有了新的特殊要求 ,在系统的开发及发展、部门管理。
How to perfect the inner control system in busingess is faily emphasized in the new Accountiing Law.Special demands occur for the inner control system to apply to the electronic calculation and daily control,etc.after the electronic calculation and accounting system has been put into practice in business.
出处
《湖南工程学院学报（社会科学版）》
2001年第3期38-40,共3页
Journal of Hunan Institute of Engineering(Social Science Edition)
关键词
电算化会计
内部控制
系统
会计核算
会计管理
electronic calculation and accounting
inner control
system
business accounting
accounting management
