摘要
电算化的引入对会计体系的发展起到了很大作用。电算化给企业的内部控制制度带来了许多重大影响,使其出现了新特征。怎样在电算化环境下,加强内部控制制度建设是是当前需要认真对待和研究的问题。
The introduction of computerization plays an important part on the development of accounting system .The computerization of accounting brings about many important impacts for the internal control. How to ensure the effect of internal control under computerization conditions, and how to strengthen the internal control is the problem which needs to treat and study con-scientiously at present.
出处
《大众科技》
2004年第4期15-16,33,共3页
Popular Science & Technology
关键词
会计电算化
内部控制
影响
computerization of accounting
internal control
impact
