| 试论会计电算化条件下高校会计的内部控制 |
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| 引用本文： | 原钏. 试论会计电算化条件下高校会计的内部控制[J]. 重庆科技学院学报(社会科学版), 2004, 19(4): 73-75,79 |
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| 作者姓名： | 原钏 |
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| 作者单位： | 四川外语学院,重庆,400031 |
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| 摘 要： | 会计数据处理的速度因计算机加快了,会计核算的准确性和可靠性得到了极大的提高,但也由此使会计信息系统的内部控制出现了新的特征,也带来了新的问题.因此,建立一整套适合高校电算化会计系统的内部控制制度便显得十分重要.
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| 关 键 词： | 会计电算化 内部控制特点 管理控制 |
| 文章编号： | 1009-3494(2004)04-0073-03 |
| 修稿时间： | 2004-05-11 |
On Internal Control of Accounting in Accounting Computerization |
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| YUAN Chuan. On Internal Control of Accounting in Accounting Computerization[J]. JOURNAL OF CHONGQING UNIVERSITY OF SCEENCE AND TECHNOLOGY, 2004, 19(4): 73-75,79 |
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| Authors: | YUAN Chuan |
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| Abstract: | Due to the application of computers, the speed of accounting data processing has been accelerated and the veracity and reliability of accounting check have been greatly improved. Meanwhile, this brings the internal control of accounting information system new characteristics as well as problems. Thus, it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system. |
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| Keywords: | accounting computerization internal control characteristics management control |
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