完善会计电算化条件下的内部控制制度

Perfecting the Inter-control System of the Computerized Accounting

目前 ,电算化会计信息系统的内部控制仍是一个薄弱环节 ,会计工作中利用计算机舞弊的犯罪行为依然存在 ,而且防范困难。因此 ,加强会计信息系统的内部控制 。

At present,the inter-control of the computerized accounting information system is still weak,and some crimes remain in it.It is difficult to prevent.Therefore,strenghtening this aspect is a critical problem for us to improve the computerized accounting development.