| 浅议会计电算化内部控制制度 |
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| 引用本文： | 翁亚花.浅议会计电算化内部控制制度[J].丽水学院学报,2009,31(4):10-13. |
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| 作者姓名： | 翁亚花 |
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| 作者单位： | 丽水学院计,划财务处,浙江,丽水,323000 |
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| 摘 要： | 当前会计电算化在社会经济中的运用越来越广泛，我国会计电算化内部控制制度的问题也随之而来。会计电算化系统管理员岗位设置、数据的安全性、差错的反复性和严重性等问题的出现致使会计内部控制难度加大。要解决这一问题，可从系统安全、人员职能、程序操作、内部审计等内部制度加以控制，使会计电算化内部控制工作趋于完善和规范。
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| 关 键 词： | 会计电算化 控制 制度 |
On the Internal Control System of Accounting Computerization |
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| Weng Yahua.On the Internal Control System of Accounting Computerization[J].Journal of Lishui University,2009,31(4):10-13. |
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| Authors: | Weng Yahua |
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| Institution: | Financial Division;Lishui University;Lishui Zhejiang 323000;China |
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| Abstract: | There are some problems in the internal control system of accounting computerization in our country with the wide use of accounting computerization in the social economy.The difficulties of accounting internal control increase resulting from the problems such as the post setting of accounting computerization system administrator,the security of data,the repetitiveness and consequences of errors.To solve these problems the internal system should be improved from system security,stuff functions,program operat... |
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| Keywords: | accounting computerization control system |
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