摘要
针对计算机信息处理的特点,结合会计内部控制制度的要求,分析了会计电算化信息系统对内部控制的影响,从而提出了电算化会计系统环境下内部控制的主要内容,以便引起人们对会计电算化内部控制的重视。
This article, in view of the characteristics of computer information processing and the requirement of the internal control of the accountant system, illustrates how the computerization information system works on the internal control and what is the primary coverage of the internal control of the computerization accounting information system, and finally it calls on people＇s attention to the internal control of computerization accountant.
出处
《中北大学学报（社会科学版）》
2007年第1期61-63,共3页
Journal of North University of China：Social Science Edition
关键词
会计电算化
系统
内部控制
accountant computerization
system
internal control
