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企业建立电算化会计信息系统后,系统管理员岗位设置、数据的安全性、差错的反复性和严重性等问题致使会计内部控制难度加大。本文以此为基础探讨了完善会计电算化条件下的内部控制制度的措施,以确保企业正常、安全、有效地运行。
The establishment of computerized accounting information system, the system administrator job settings, data security, repetition and severity of errors and other issues led to the internal control of accounting more difficult. Based on this, this paper discusses measures to improve the internal control system under the condition of computerized accounting to ensure the normal, safe and effective operation of the enterprise.