| 会计电算化对电力企业内部控制的影响 |
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| 引用本文： | 秦云. 会计电算化对电力企业内部控制的影响[J]. 华东电力, 2007, 35(4): 87-88 |
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| 作者姓名： | 秦云 |
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| 作者单位： | 苏源集团有限公司,江苏,南京,210008 |
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| 摘 要： | 电算化会计系统对内控的要求不同于传统会计管理下的内控,企业应结合计算机会计系统的特点,建立起一整套更为严格的内部控制制度.
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| 关 键 词： | 会计电算化 内部控制 会计系统 |
| 文章编号： | 1001-9529(2007)04-0087-02 |
| 修稿时间： | 2007-03-22 |
Influence of accountant computerization on internal control of power enterprises |
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| QIN Yun. Influence of accountant computerization on internal control of power enterprises[J]. East China Electric Power, 2007, 35(4): 87-88 |
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| Authors: | QIN Yun |
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| Abstract: | The requirements of accountant computerization for internal control are quite different from that of traditional accountant management for internal control.Companies should establish a set of much more strict internal control systems based on characteristics of computerization accountant systems. |
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| Keywords: | accountant computerization internal control accountant system |
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