| 会计电算化系统的内部控制初探 |
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| 引用本文： | 王敏.会计电算化系统的内部控制初探[J].河南工业大学学报(社会科学版),2003,19(1):23-25. |
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| 作者姓名： | 王敏 |
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| 作者单位： | 郑州工业高等专科学校管理工程系,河南,郑州,450007 |
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| 摘 要： | 随着计算机在会计领域的广泛应用,对会计工作组织、岗位分工、数据存储形式等方面产生了一系列影响,使原手工操作系统的内部控制不能与之完全适应。构建适合于会计电算化系统的内部控制制度,显得日益迫切。通过对系统的硬件、软件、人员、环境等实施一般控制,可以保证系统的安全可靠运行;通过对数据处理过程实施应用控制,可以保证数据的准确和完整。
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| 关 键 词： | 会计电算化 内部控制 一般控制 应用控制 |
| 文章编号： | 1008-7419(2003)01-0023-03 |
| 修稿时间： | 2002年11月27 |
Discussion on the Internal Control of Computerized Accounting System |
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| Wang Min.Discussion on the Internal Control of Computerized Accounting System[J].Journal of Henan University of Technology:Social Science Edition,2003,19(1):23-25. |
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| Authors: | Wang Min |
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| Abstract: | The ever-increasing application of computer in accounting has made great influence on the organization of accounting activities, division of labor, storage format of data, etc. Hence, the original internal control by manual operating system can't meet the need of such trend. And it is urgent to establish an internal control adapting to computerized accounting system. The general control of hardware, software, personnel , environment of computerized accounting system can secure the safe and reliable operation of this system, and application control of data processing can maintain the accounting and completeness of data. All there underlie the modernization of corporate management. |
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| Keywords: | computerized accounting internal control general control application control |
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