摘 要:
通过与传统手工会计环境的比较,分析了会计电算化对内部会计控制的影响,在此基础上提出了在电算化环境下加强内部会计控制的若干措施.[著者文摘]
文章出处:
《价值工程》-2007年26卷1期 -109-110页
Value Engineering
栏目信息:
文献标识码:
A
文章编号:
1006-4311(2007)01-0109-02
[参考文献]
Discussion on the Internal Accounting Control Under Computerized Environment
Zhang Qian (School of Management,Jinan University,Jinan 250022,China)
Abstract:
Through comparing with the accounting environment of craft, the essay analyzes the impact on internal accounting control of accounting computerization. Based on it, some measures are advanced to strengthen internal accounting control under the computerized environment.[著者文摘]
Key words:
accounting computerization ; internal accounting control ;impact; measures

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