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文章分析了电算化会计信息系统的迅速发展给会计工作带来了全新的变革,强化和突出电算化环境下会计信息系统的内部控制制度建设,不断探索适合电算化环境的内部控制措施应当是当前会计理论界和实务界面临的首要问题。
The article analyzes the rapid development of computerized accounting information system has brought new changes to the accounting work, strengthen and highlight the computerized accounting information system under the internal control system, and constantly explore the computerized environment for internal control measures It should be the primary problem facing the current accounting theory and practice circles.