| 基于会计信息化视角下的企业内部控制研究 |
| |
| 引用本文： | 钟敬红,宋玥.基于会计信息化视角下的企业内部控制研究[J].情报科学,2012(6):907-910. |
| |
| 作者姓名： | 钟敬红 宋玥 |
| |
| 作者单位： | 吉林大学财务处;吉林大学管理学院 |
| |
| 摘 要： | 近些年来会计电算化逐渐代替了传统会计,随之由于会计业务执行主体的变化,使得内部控制的特点也发生了转变。因而要做好会计信息系统开发与维护工作,提高内部控制的组织与管理,保证会计信息系统安全、高效运行。
|
| 关 键 词： | 会计信息化 内部控制 ERP系统 |
Research on Internal Control from the Perspective of Accounting Informatization |
| |
| ZHONG Jing-hong,SONG.Research on Internal Control from the Perspective of Accounting Informatization[J].Information Science,2012(6):907-910. |
| |
| Authors: | ZHONG Jing-hong SONG |
| |
| Institution: | Yue2(1.Financial Department,Jilin University,Changchun 130022,China; 2.Management School,Jilin University,Changchun 130022,China) |
| |
| Abstract: | Recent years have witnessed a general trend of accounting computerization taking place of the traditional accounting practices;meanwhile,with the alteration of the accounting event subject,there have appear different features in the internal control.In that case,efforts shall be marshaled to develop and maintain accounting information system,and to organize and manage the internal control in a proper manner,so as to ensure a safe and effective accounting information system in operation. |
| |
| Keywords: | accounting infornatization internal control ERP system |
| 本文献已被 CNKI 等数据库收录！ |
|
