摘要
随着电子信息产业的不断发展,会计电算化的实施越来越广泛,传统的会计控制方式已不能适应时代的要求,对会计电算化实施后的内控制问题也越来越引起人们的关注。加强会计电算化的内部控制,有利于单位更好地组织会计工作,从而为单位财务管理、重大决策提供准确、及时的会计信息,提高组织的管理效率和经济效益。
With the continuous development of electronic information industry,computerized accounting has more and more extensive implementation,people pay more attention to the internal control problems after the implementation of computerized accounting so that it can offer better accounting work,provide accurate and timely accounting information for the unit of financial management,improve the efficiency of management and economic benefits.
出处
《吉林省经济管理干部学院学报》
2012年第4期9-12,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
会计电算化
内部控制
信息化
Computerized accounting
Internal control
Information
