摘要
会计电算化信息系统是一种会计与计算机处理相结合的新型技术。实施会计电算化系统内部控制的原则既要符合内部控制的既定目标,又要根据数据处理的特点选择和制定相应的策略,一是强化组织控制,明确职责权限;二是强化会计数据处理操作过程的控制,设计开发优秀的会计软件;三是强化会计电算化信息系统的开发控制,严格遵循软件开发程序。
Accounting electrical calculation information system is the new technology of accounting and computer handling. Implement accounting electrical calculation to the principle of systematic built-in control the established goal that will accord with built-in control , to select and establish corresponding strategy according to the characteristic of data handling, reinforce organization control, clearly duty limits of authority and to strengthen accounting data to handle the control of unit process of cargo bandling, design the accountant with excellent development software, reinforced accounting electrical calculate melt the development control of information system, follow software development program strictly.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2005年第2期65-67,共3页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
