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通过分析实行会计电算化对内部会计控制的影响,从岗位设置控制、程序控制、安全控制和内部审计控制四个方面阐述了如何加强会计电算化下的内部控制。
By analyzing the impact of accounting computerization on internal accounting control, this paper elaborates how to strengthen internal control under accounting computerization from four aspects: job setting control, program control, safety control and internal audit control.