| 高校会计电算化系统内部控制探讨 |
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| 引用本文： | 雷鸣敬.高校会计电算化系统内部控制探讨[J].科技成果管理与研究,2009(10):96-98. |
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| 作者姓名： | 雷鸣敬 |
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| 作者单位： | 长安大学,陕西,西安,710064 |
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| 摘 要： | 建立完善的内部控制方法和制度是高校会计电算化信息系统内部控制目标得以实现的必要保证。目前我国高校还未形成一个有机统一的会计电算化内部控制体系，根据高校会计电算化信息系统实现目标和遵守的原则，结合高校会计电算化信息系统框架内20容，高校的会计电算化系统内部控制制度主要从一般控制、应用控制和内部审计控制三方面进行设计。
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| 关 键 词： | 高校 电算化 内部控制 |
On Computerized Accounting System Internal Control in University |
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| LEI Ming-jing.On Computerized Accounting System Internal Control in University[J].Management and Research on Scientific & Technological Achievements,2009(10):96-98. |
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| Authors: | LEI Ming-jing |
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| Institution: | LEI Ming-jing (Chang＇an University, Xi＇an 710064, China) |
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| Abstract: | The establishment of complete internal control method and system is essential for achieving internal control of universities＇s accounting computerization. At present, the accounting computerization in universities have not formed organic unification system of internal control. According to the goals, principles, framework and content of accounting computerization system, the internal control system of computerization should be designed by general control, implement control, internal auditing control. |
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| Keywords: | universities computerization internal control |
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