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会计电算化系统的内部控制是一项范围大、程序复杂的系统工程,完善会计电算化系统内部控制的基本思路应该是:明确业务流程;坚持相互独立、相互制约的安全管理原则;建立系统的人工与机器相结合的控制机制,使业务与会计核算的每一运行过程都处于严格控制之中。
The internal control of accounting computerized system is a systematic project with a large scope and complex procedure. The basic idea of perfecting the internal control of computerized accounting system should be: to clarify the business process; to insist on the principle of safety management which is independent and mutual restraint; to establish System of manual and machine control mechanisms combined to make business and accounting for each operation are under strict control.