摘要
会计电算化对内控制度提出了新要求，手工会计所采用的内控制度已不能适应会计电算化数据处理的特点，也难以保证会计信息的质量，每个单位的电算化内控制度应依据本单位的具体情况和内部控制的一般要求，遵循严密、恰当、有效。
CAIS is putting a new demand for the internal control system.The internal control system that the traditional accounting once used isnt fit for the features of the EDP. And it also cant assure the accuracy of the accounting information, either.To set up the CAIS control system in every unit should base on the general principle of propriety and effectiveness.
出处
《石家庄经济学院学报》
1999年第1期99-103,共5页
Journal of Shijiazhuang University of Economics
