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本文通过对电算化会计系统的内部控制问题的分析 ,指出电算化会计信息系统内部控制的特点 ,以及为保证实现电算化会计系统的内部控制应完善的制度
Through the analysis of the internal control problems of the computerized accounting system, this paper points out the characteristics of the internal control of the computerized accounting information system and the system that should be perfected in order to ensure the realization of the internal control of the computerized accounting system