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论电算化条件下会计监督职能中存在的问题及解决办法
引用本文:王郁茹.论电算化条件下会计监督职能中存在的问题及解决办法[J].贵阳金筑大学学报,2005(2):23-25.
作者姓名:王郁茹
作者单位:贵州遵义职业技术学院 贵州遵义563000
摘    要:随着计算机技术和网络技术向经济管理领域快速渗透,在市场经济环境下,会计监督的职能既是理论问题又是实际问题,应持慎重的态度。探讨加强会计监督,包括对谁监督,以及存在的问题及解决办法。

关 键 词:会计  计算机技术  网络技术  经济管理  软件

On the Problems in Accountants' Supervisory Function under Electronic Computerization and its Settlement
Wang Yuru.On the Problems in Accountants'''' Supervisory Function under Electronic Computerization and its Settlement[J].Journal of Jinzhu University of Guiyang,2005(2):23-25.
Authors:Wang Yuru
Abstract:In marketing economy,as the computer technology and network technology quickly penetrate the economic management area,the function of accountants' supervision is not only a question of theoretical, but also of practical. We should be cautious to it. We should strengthen accountants' supervision,including who is supervised,and the problems in supervision and its settlement.
Keywords:electronic computerization  accountant  supervise  function
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