| 电算化会计系统下的内部控制 |
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| 引用本文： | 程传勇,王卉.电算化会计系统下的内部控制[J].湖北广播电视大学学报,2006,23(2):123-124. |
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| 作者姓名： | 程传勇 王卉 |
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| 作者单位： | 1. 襄樊学院,湖北,襄樊,441053
2. 中南财经政法大学,湖北,武汉,430060 |
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| 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。
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| 关 键 词： | 内部控制 电算化会计系统 内部控制制度 |
| 文章编号： | 1008-7424（2006）02-0123-02 |
| 收稿时间： | 10 10 2005 12:00AM |
| 修稿时间： | 2005-10-10 |
By computerization accountant under system internal control |
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| CHENG Chuan-yong,WANG Hui.By computerization accountant under system internal control[J].Journal of Hubei Radio& Televisonuniversity,2006,23(2):123-124. |
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| Authors: | CHENG Chuan-yong WANG Hui |
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| Abstract: | 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. |
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| Keywords: | Internal control Computerization accountant system Internal control system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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