摘要
随着互联网IT技术的迅猛发展和普及应用,基于互联网络环境下的计算机会计信息系统已成为必然的发展趋势。网络的广泛应用在很大程度上弥补了单机会计电算化的缺陷,使会计电算化系统的内部控制更加完善,同时也带来了新的问题和挑战,提出了新的要求。
With the rapid development of Internet technology and the popularization of Internet-based computer environment,the accounting information system has become the inevitable trend of development.Widely used network made up largely stand-alone computerized accounting deficiencies,the computerized accounting system of internal control is more perfect,but it also brings new problems and challenges raised new demands。
出处
《南昌教育学院学报》
2011年第5期186-187,共2页
Journal of Nanchang College of Education
关键词
网络环境
会计电算化
内部控制
风险防范
对策
network environment
accounting computerization
internal control
risk prevention
strategy
