摘要
分析了电算化环境下内部控制存在的职责过度集中、原始数据输入错误、会计档案损坏、会计资料泄密等问题,提出了采取不相容职务分离、输入程序控制、制定档案管理制度等安全措施解决问题的方法。
The article expounds the important effect of internal control in the course of production and management of the enterprise. It discovers some problems such as centralizing function excessively, entering original data in error, destroying accounting files and blowing the gaff of the accounting datum. Facing these problems, we can settle them by separating the function, controlling error by processes, establishing a system of the management of files and executing measures of a secure system.
出处
《北京工业职业技术学院学报》
2005年第2期115-117,102,共4页
Journal of Beijing Polytechnic College
关键词
内部控制
电算化环境
内部会计控制
会计信息
internal control
electronic accounting circumstance
internal accounting control
accounting information
