| 基于DLMC网络会计内部控制风险分析与策略思想 |
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| 引用本文： | 胡军,博斌,沈艳萍.基于DLMC网络会计内部控制风险分析与策略思想[J].昆明大学学报,2008,19(2):100-103. |
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| 作者姓名： | 胡军 博斌 沈艳萍 |
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| 作者单位： | 昆明大学,经济系,云南,昆明,650118 |
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| 摘 要： | 电子商务的发展对传统会计带来了冲击和挑战。在对网络会计信息系统安全风险分析基础上，提出网络会计内部控制双层多维DLMC策略思想。对网络会计内部控制中存在的问题进行了分析，并提出相应解决措施。
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| 关 键 词： | 网络会计 内部控制 DLMC控制策略 |
Accountant Internal Control Risk Analysis and Strategy Thought Based on DLMC Network |
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| HU JUN,BO BIN,SHEN YAN PING.Accountant Internal Control Risk Analysis and Strategy Thought Based on DLMC Network[J].Journal of Kunming University,2008,19(2):100-103. |
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| Authors: | HU JUN BO BIN SHEN YAN PING |
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| Institution: | (Economies Department of Kunming University, 650118, Kunming, Yunnan, China) |
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| Abstract: | The development of e-commerce brings about conflicts and challenges to the traditional accounting.This article,based on the security risk analyses of network accounting information system,advances DLMC strategy thoughts of network accountant internal control,analyzes the existed problems in the network account internal control,and proposes corresponding measures of solution. |
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| Keywords: | network accountant internal control DLMC control strategy |
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