会计电算化应用中的内部控制

Internal Control of the Application of Computer Calculation for Accounting

文章就传统的企业内部控制制度与会计电算化应用不相适应的问题进行剖析,就怎样建立起一整套适合电算化会计系统的内部控制制度提出了解决办法。

Computer calculation for accounting is ge ti ng popular.The author an alyses the problems that the system of traditional in ternal control of business is not suited to computer calculation for accounting .The thesis suggestes solutions to how to set up system which is suited to inte rnal control of computer calculation for accounting.