摘要
本文研究了会计信息化的含义和基本特征,指出随着会计信息化的发展,对内部控制提出了新的要求,即内部控制设计应具有集成性、内部控制制度应有柔性、内部控制应将安全性放在优先地位。
This thesis focuses on the definition and feature of out that with the development of accounting informatization, there accounting informatization. It points may be new requirement on internal control; i.e., the design of internal control should be equipped with integration, flexibility and safety priority.
出处
《华北电力大学学报（社会科学版）》
2006年第3期40-42,共3页
Journal of North China Electric Power University(Social Sciences)
关键词
会计信息化
内部控制
会计电算化
accounting informatization
internal control
accounting computerization
