| 高校会计信息系统的内部控制方法 |
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| 引用本文： | 倪江陵.高校会计信息系统的内部控制方法[J].湖南科技学院学报,2008,29(4):165-166. |
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| 作者姓名： | 倪江陵 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410082;湖南科技学院,计划财务处,湖南,永州,425100 |
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| 摘 要： | 网络的发展,使得高校会计的内部控制出现了许多新的特征,高校会计信息系统也发生了很大的变化.本文就高校会计信息系统的组织控制和日常业务控制提出了一些内控方法.
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| 关 键 词： | 高校会计内部控制 高校会计信息系统 组织控制 日常业务控制 |
| 文章编号： | 1673-2219(2008)04-0165-02 |
| 修稿时间： | 2007年6月15日 |
The Internal Control Approaches of College Accounting Information System |
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| NI Jiang-ling.The Internal Control Approaches of College Accounting Information System[J].Journal of Hunan University of Science and Engineering,2008,29(4):165-166. |
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| Authors: | NI Jiang-ling |
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| Institution: | NI Jiang-ling (Accounting College,Hunan University ChangShang Hunan 410205,Planning&Finance Division,HuNan University of Science , Technology,YongZhou Hunan 425100,China) |
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| Abstract: | With the development of the Internet, many new features appear in the internal control of college accounting. As a result, college accounting information system has also changed greatly. This paper puts forward some internal control approaches concerning the organizing control and daily business control of college accounting information system. |
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| Keywords: | internal control of college accounting college accounting information system organizing control daily business control |
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