摘要
会计电算化的出现和运用,使会计计算技术由简单的数值计算发展到全面数值核算,人工智能会计管理信息系时代已经到来;随着会计电算化快速发展,在给企业带来巨大效益的同时,也给企业内部控制带来新的问题,会计电算化要求并需要企业内部控制制度创新,开展会计电算化环境下企业内部控制制度创新研究,对于实现企业管理的制度化、规范化、科学化具有重要的意义。
The appearance and application of computerizing accounting makes accounting technique develop from simple data numeration into full data accounting. The information era of artificial intelligence accounting management has come. The rapid development of electronic data processing accounting not only brings great benefit to enterprises, but also brings some new problems of the internal control. This accounting calls for an innovation of the internal control systems. To carry out the innovation research has significant meaning to the systematizing, normalizing and scientific management.
出处
《淮南职业技术学院学报》
2008年第1期89-91,共3页
Journal of Huainan Vocational Technical College
关键词
会计电算化
内部控制
创新
computerizing accounting
internal control
innovation
