| 论会计电算化系统的内部控制 |
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| 引用本文： | 孙明娟. 论会计电算化系统的内部控制[J]. 西安邮电学院学报, 2005, 10(4): 67-68 |
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| 作者姓名： | 孙明娟 |
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| 作者单位： | 陕西高速公路工程试验检测有限公司,财务部,陕西,西安,710065 |
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| 摘 要： | 随着会计电算化系统的建立和应用,加快了会计信息处理的速度,提高了会计信息处理的质量,同时也大大增加了会计电算化系统内部控制的风险。通过对电算化系统的实际运用,提出电算化系统的内部控制方法。
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| 关 键 词： | 会计 电算化 内部控制 |
| 文章编号： | 1007-3264（2005）04-0067-02 |
| 收稿时间： | 2005-08-06 |
| 修稿时间： | 2005-08-06 |
On the internal control of computerized accounting system |
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| SUN Ming-juan. On the internal control of computerized accounting system[J]. Journal of Xi'an Institute of Posts and Telecommunications, 2005, 10(4): 67-68 |
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| Authors: | SUN Ming-juan |
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| Abstract: | Along with the establishment and application of Computerized Accounting System, the speed of accounting information- processing has been accelerated, the information - processing quality has improved, and simultaneously the risk from internal control of Computerized Accounting System has inereased. Through practical application of Computerized Accounting System,the paper puts forward some internal control methods for Computerized Accounting System. |
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| Keywords: | accounting computerization intemal control |
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