摘要
计算机应用加快了会计数据处理速度,会计核算的准确性和可靠性得到极大提高,但也由此使会计信息系统的内部控制出现新特征,也带来新问题。因此,建立一套适合高校电算化会计系统的内部控制制度便尤为重要。
Due to the application of computers, the speed of accounting data processing has been accelerated and the veracity and reliability of accounting cheek and calculation has been greatly improved. Meanwhile, this brought the internal control of accounting information system new characteristics as well as problems. Thus, it seems urgent to establish a set of internal control system which can be adapted to college managerial accounting computerization system.
出处
《重庆大学学报（社会科学版）》
2002年第6期56-58,共3页
Journal of Chongqing University(Social Science Edition)
关键词
会计电算化
内部控制特点
管理控制
accounting computerization
internal control characteristics
managerial control
