电算化会计系统的内部控制初探

The Internal Control of the Computer Accounting System

为了适应会计电算化对内部控制提出的新要求,企业应加强组织与管理方面的控制,系统开发方面的控制,电算化日常管理方面的控制,计算机网络系统安全方面的控制,等等。

In order to suit the new request on internal control of computer accounting, an enterprise should strengthen the control of organization and management,the control of computer accounting system exploitation,the control of daily administration and the control of network system security.