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随着计算机和现代信息技术在会计中的广泛运用,会计电算化内部控制受到大家的普遍关注。本文分析了电算化存在的风险及出现的问题,并根据实际经验提出几点建议,以期对我国会计电算化事业的发展提供帮助。
With the extensive application of computers and modern information technology in accounting, the internal control of computerized accounting has drawn the public’s attention. This article analyzes the risks and emerging problems of computerization and puts forward some suggestions based on practical experience in order to provide some help to the development of computerized accounting in our country.