| 会计电算化环境下企业内控的分析与研究 |
| |
| 引用本文： | 褚义景,刘苏莉.会计电算化环境下企业内控的分析与研究[J].中国水运,2006,6(4):136-138. |
| |
| 作者姓名： | 褚义景 刘苏莉 |
| |
| 作者单位： | 武汉理工大学管理学院(褚义景) |
| |
| 摘 要： | 随着财务电算化工作的普及深入,会计信息系统的内部控制问题越来越受到人们的重视,本文针对会计信息系统存在的风险,研究了进行内部控制的必要性,重点对电算化会计信息系统实施内部控制提出相应的方法与对策。
|
| 关 键 词： | 系统风险 内部控制 方法与措施 |
| 文章编号： | 1006-7973(2006)04-0136-03 |
| 修稿时间： | 2006年4月18日 |
Accountant under the computerization environment the enterprise controls from the inside analysis and research |
| |
| Chu Yijing,Liu Su Li.Accountant under the computerization environment the enterprise controls from the inside analysis and research[J].China Water Transport,2006,6(4):136-138. |
| |
| Authors: | Chu Yijing Liu Su Li |
| |
| Institution: | Chu Yijing Liu Su Li |
| |
| Abstract: | Is thorough along with the financial computerization work popularization,the accounting information system internal control question more and more is valued people's,this article in view of the accounting information system existence risk,studied has carried on the internal control the necessity,key proposed the corresponding method and the countermeasure to the computerization accounting information system implementation internal control. |
| |
| Keywords: | System risk internal control method and measure |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
