摘要
网络技术的大规模应用和发展 ,已经对会计理论和实务造成了一定的影响。当前最重要的是通过建立和完善会计电算化系统的安全措施 ,以确保会计信息系统的安全性。
The widespread application and rapid development of net-tech have already had impact on accounting theoretically and practically. It is considered of great importance at present to establish systematic safety measures for computerized accounting, so as to guarantee the safety of accounting-info system.
出处
《山西经济管理干部学院学报》
2002年第3期38-39,共2页
Journal of Shanxi Institute of Economic Management
