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会计电算化是会计史上的重大变革,不仅提高了会计工作的效率,使会计基础工作更规范,更有利于实现会计信息的共享,提高会计信息的利用率,但目前还存在一些问题制约了会计电算化的深入开展,本文就如何解决电算化条件下的内部会计控制问题作了探讨。
Accounting computerization is a major change in the history of accounting. It not only improves the efficiency of accounting work, makes the basic work of accounting more standardized, is more conducive to the sharing of accounting information, and improves the utilization of accounting information. However, there are still some problems that restrict the utilization of accounting information The further development of accounting computerization, this paper discusses how to solve the problem of internal accounting control under computerized conditions.