| 会计电算化系统的内部控制 |
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| 引用本文： | 郭兵,陈云云.会计电算化系统的内部控制[J].重庆科技学院学报(社会科学版),2006(1):67-68,78. |
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| 作者姓名： | 郭兵 陈云云 |
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| 作者单位： | 重庆科技学院计划财务处;重庆科技学院计划财务处 |
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| 摘 要： | 针对会计电算化内部控制中存在的问题，提出了完善会计电算化文档资料的安全管理、加强对会计软件的规范管理、健全电算化内部控制机制等措施。
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| 关 键 词： | 会计电算化 安全风险 内部控制 |
| 文章编号： | 1673-1999（2006）01-0067-02 |
| 收稿时间： | 2005-06-15 |
| 修稿时间： | 2005-06-15 |
On the Internal Control of Computerized Accounting System |
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| GUO Bing,CHEN Yun-yun.On the Internal Control of Computerized Accounting System[J].JOURNAL OF CHONGQING UNIVERSITY OF SCEENCE AND TECHNOLOGY,2006(1):67-68,78. |
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| Authors: | GUO Bing CHEN Yun-yun |
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| Affiliation: | Chongqing University of Science and Technology, Chongqing 400042, China |
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| Abstract: | Because of the problems in the internal control of computerized accounting, the author has put forward some resolutions on how to improve the quality of accountants, perfect the security management of computerized documents, standardize the management of accounting software and to make a better internal control mechanism of computerized accounting. |
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| Keywords: | computerized accounting risk of security internal control |
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