摘要
实施电算化会计以后,给传统的企业内部控制带来了新的问题和挑战,提出了新的要求。关注和分析这些新问题,从系统操作管理控制、软硬件控制、网络安全控制以及会计档案管理控制、内部审计等方面逐一加以解决,才能够切实落实新环境下的企业内部控制。
Computerized accounting brought new problems and challenges to traditional enterprise internal control, presented new requirement. Only by paying attention to and analyzing these problems and solving one by one the following problems, could internal control of enterprise really be enforced under new circumstances： control of systematic operation management, software and hardware, net safety, accounting file management and internal audit.
出处
《石油化工管理干部学院学报》
2005年第4期35-37,共3页
Journal of Sinopec Management Institute
关键词
电算化
会计
信息系统
内部控制
computerized calculation
accounting
information system
internal control
