摘要
近些年来会计电算化逐渐代替了传统会计,随之由于会计业务执行主体的变化,使得内部控制的特点也发生了转变。因而要做好会计信息系统开发与维护工作,提高内部控制的组织与管理,保证会计信息系统安全、高效运行。
Recent years have witnessed a general trend of accounting computerization taking place of the traditional accounting practices; meanwhile, with the alteration of the accounting event subject, there have appear different features in the internal control. In that case, efforts shall be marshaled to develop and maintain accounting information system, and to organize and manage the internal control in a proper manner, so as to ensure a safe and effective accounting information system in operation.
出处
《情报科学》
CSSCI
北大核心
2012年第6期907-910,共4页
Information Science
关键词
会计信息化
内部控制
ERP系统
accounting infornatization
internal control
ERP system
