论文部分内容阅读
建立健全电算化会计控制制度是实现电算会计工作正常运行的前提,是确保会计核算操作安全、及时、准确地提供财务会计信息的根本保证。一、电算化会计控制制度设计基本依据随着电算化工作的深入发展,财政部相继颁发了一系列关于电算化会计管理工作的有关规定,这些规定是制定企业电算会计控制制度的重要依据。
Establishing and perfecting the computerized accounting control system is the precondition of realizing the normal operation of the computerized accounting work and the fundamental guarantee of ensuring the safe operation of accounting and timely and accurately providing the financial accounting information. First, the basic design of computerized accounting control system With the in-depth development of computerized work, the Ministry of Finance has issued a series of computerized accounting management of the relevant provisions of these rules is the development of computerized accounting control system Important reference.