摘要
本文分析了当前国内企业电算化会计信息系统内部控制存在的问题,并针对这些问题提出了完善电算化会计内部控制体系的措施,以发挥会计电算化的高效、准确性,为企业的经营决策提供完整的信息,创造更高的效益。
This article has analyzed the current domestic enterprise computerization accounting information system internal control existence question, and aimed at these questions to propose consummated computerization accountant the internal control system the measure, by displayed accountant the computerization to be highly effective, the accuracy, provided the integrity for enterprise＇s management decision-making the information, created a higher benefit.
出处
《湖北广播电视大学学报》
2006年第2期123-124,共2页
Journal of Hubei Radio & Television University
关键词
内部控制
电算化会计系统
内部控制制度
Internal control
Computerization accountant system
Internal control system
