摘要
本文阐述了内部控制在企业管理过程中的重要影响,分析了电算化会计系统内部控制存在着数据准确性、安全性、内部控制机制、职责过度集中等问题,并提出了采取不相容职务分离、输入程序控制、制定档案管理制度等解决问题的方法。
The paper expounds the important effect of internal control in the course of production and management of the enterprise. It has an analysis of some problems such as accuracy and safety of data, mechanism of internal control, centralizing function excessively etc. According to these problems, we have settled them by separating the function, controlling error by processes, establishing a system of the management of files and executing measures of a secure system.
出处
《科技广场》
2013年第4期78-81,共4页
Science Mosaic
基金
江西科技学院人文社科项目研究成果:企业电算化会计环境下的内部控制研究(编号:XYSK09YB006)
关键词
内部控制
会计电算化
会计信息
Internal Control
Accounting Computerization
Accounting Information
