摘要
会计信息化为企业提供及时、准确和完整的财务信息,利用现代信息技术可以有效地防范财务风险,提高企业经营效益。但是,会计信息化是一个系统工程,不可能一蹴而就。针对会计信息化发展存在的问题,需要从观念更新、人才培养、内控设置及监理机制等方面进行提升。
The accounting informatization can provide timely, accurate, and complete financial information for the enterprise. The use of modern information technology can effectively guard against financial risks, improve the operating efficiency of enterprises. However, the accounting informatization is a systematic project, can＇t be accomplished at one stroke. Considering the existing problems in the development of accounting information, such aspects as conception updating, personnel training, and internal control settings and supervision mechanism should be enhanced.
出处
《淮南师范学院学报》
2014年第2期12-15,共4页
Journal of Huainan Normal University
基金
安徽工商职业学院校级课题"会计电算化专业核心能力培养方案化研究"(20100104)
关键词
网络技术
会计信息化
内部控制
监理机制
network technology
accounting informatization
internal control
supervision mechanism
