| 建立和完善会计电算化信息内部控制之我见 |
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| 引用本文： | 何珍珠,龚谨.建立和完善会计电算化信息内部控制之我见[J].孝感职业技术学院学报,2004,7(2):58-59,71. |
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| 作者姓名： | 何珍珠 龚谨 |
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| 作者单位： | 湖北职业技术学院财务处，湖北职业技术学院财务处 湖北 孝感 432000，湖北 孝感 432000 |
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| 摘 要： | 文章针对电算化会计信息系统对内部控制提出的新要求，结合工作实践，提出了加强组织管理，打好内控基础；完善系统管理，强化内控手段的措施。
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| 关 键 词： | 会计电算化 会计信息系统 内部控制 程序控制 |
| 文章编号： | 1671-8178(2004)02-0058-02 |
On Establishment and Improvement of the Internal Control of the Computerized Accounting Information System |
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| HE Zhen -zhu,GONG Jin.On Establishment and Improvement of the Internal Control of the Computerized Accounting Information System[J].Journal of Xiaogan Vocational-Technical College,2004,7(2):58-59,71. |
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| Authors: | HE Zhen -zhu GONG Jin |
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| Abstract: | In accordance with the new situation under computerized accounting information system, and in combination with the authors' work experience, this paper brings forward the establishment of internal control by enforcing management and the improvement means to strengthen internal control. |
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| Keywords: | computerized accounting information system enforcing management improvement internal control |
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