计算机网络环境下会计电算化的内部控制上海财经大学赵彤会计电算化及电算化审计工作在我国已初具规模。但随着计算机网络环境的出现，电算化会计的记录、文件，已从记帐凭证、财务报表扩展到大量的采购、销售、结算单据等原始凭证上来。举例来说，存货明细帐、销售明细帐... Internal Control of Accounting Computerization in Computer Network Environment Zhao Tong, Shanghai University of Finance and Economics, Accounting Computerization and Computerized Auditing, has begun to take shape in our country. However, with the advent of computer network environments, computerized accounting records and documents have expanded from vouchers and financial statements to a large number of original vouchers such as purchase, sales and settlement documents. For example, inventory ledger, sales ledger ...