摘要
会计电算化是利用计算机处理会计数据的信息系统,是粮食行业财务工作的发展方向。本文分析了会计电算化过程中可能存在的系统和制度方面的风险,并从计算机系统、管理制度、人员培训和会计档案保存等方面讨论了保障会计信息安全的措施,认为在粮食行业实施会计电算化是可行的。
Computerized accounting is the information system that the accounting data is analyzed by computer. It is the current of financial affairs in the commissariat industry. Author analyzed the risks from system and ndministrater during computerized accounting,and discussed the secure measure that are computer system,administrant rules^training accountant and conservation accounting archives. Computerized accounting can be put in practice in the commissariat industry.
出处
《农业网络信息》
2006年第12期56-58,共3页
Agriculture Network Information
关键词
会计电算化
风险
安全保障
Computerized accounting
Risk, Safety security
