摘要
在电算会计环境下 ,客观存在着物理因素风险、人为因素风险和网络因素风险。因此 ,在进行会计内部控制制度设计时 ,要充分考虑这些风险的存在 ,分别从会计电算化流程中的事前、事中、事后三个阶段找出新的内部控制点 ,设计出完善的、切实可行的企业内部控制制度 ,以保障财务系统和财务数据的安全、完整。
With computerized accounting system there exist risks of various types: physical, human, and network. Adequate allowances must be made for these risks while conducting system design of the accounting internal control. New control points need to be fixed throughout the prior, interim, and concluding stages of the computerized account process that constitute a complete, practical and feasible internal accounting control system in order to ensure the security and integrity of the accounting system and its data.
出处
《山西财经大学学报》
北大核心
2002年第5期104-106,共3页
Journal of Shanxi University of Finance and Economics
