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会计电算化显著提高了核算效率和准确率,打破了制约企业财务管理的瓶颈。同时,电算化会计系统的内部控制成为会计电算化面临的新课题。
Accounting computerization significantly increased the efficiency and accuracy of accounting, breaking the bottleneck restricting corporate financial management. At the same time, the internal control of computerized accounting system has become a new topic facing accounting computerization.