| 会计电算化对内部控制的影响及其对策 |
| |
| 引用本文： | 杨越,郭雯丽. 会计电算化对内部控制的影响及其对策[J]. 延安大学学报(社会科学版), 2004, 26(6): 66-68 |
| |
| 作者姓名： | 杨越 郭雯丽 |
| |
| 作者单位： | 1. 长庆油田第一采油技术服务处
2. 延安市宝塔区疾病预防控制中心,陕西,延安,716000 |
| |
| 摘 要： | 会计电算化对传统的内部控制体系形成严峻的挑战,主要是会计资料无纸化和电脑操作无形化给内部控制带来新的风险,使内部控制的范围扩大,使会计信息安全系数降低,同时加大了内部控制的难度,也对从业人员的素质提出了更高的要求。对此,应从组织、程序、审计、档案等四个方面加强和完善内部控制。
|
| 关 键 词： | 电算化 会计 内部控制 |
| 文章编号： | 1004-9975(2004)06-0066-03 |
| 修稿时间： | 2004-10-20 |
A Probe to the Internal Controlling of the Financial Management under the Electric-accounting Environment |
| |
| YANG-Yue,GUO Wen-li. A Probe to the Internal Controlling of the Financial Management under the Electric-accounting Environment[J]. Journal of Yan'an University (Social Science Edition), 2004, 26(6): 66-68 |
| |
| Authors: | YANG-Yue GUO Wen-li |
| |
| Abstract: | the electric-accounting has posed major challenges to the internal controlling of the financial management, they are: a new risk of computer supervising and non-paper stocking of files, of enlarging the scopes of internal management, of lowering the safe indexes of the accounting messages, and of emphasizing a higher quality of the employees'.The research concluds that it is necessary to strengthen the internal management in the system of its' organization, programming, auditing and files. |
| |
| Keywords: | electric-accounting accounting internal management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
