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中华人民共和国财政部颁布的《内部会计控制规范——基本规范(试行)》中指出:“电子信息技术控制要求运用电子信息技术手段建立内部会计控制系统,减少和消除人为操纵因素,确保内部会计控制的有效实施”。要保证工会财产物资的安全完整、保证会计系统对工会活动中经费使用反映的正确和可靠,必须结合会计电算化环境下的会计工作特点,建立起完善的会计电算化内部控制机制。一、铁路工会会计电算化工作特点(一)工会会计核算及内控工作的变化电子计算机替代手工记账后,财务人员只要及时正确地将凭证输入电脑,就可以利
The Internal Accounting Control Standard - Basic Specifications (Trial) promulgated by the Ministry of Finance of the People’s Republic of China states: “Electronic information technology control requires the use of electronic information technology to establish an internal accounting control system to reduce and eliminate human factors and ensure internal Effective implementation of accounting control ”. To ensure the safety and integrity of trade union property and materials and to ensure that the accounting system reflects the correctness and reliability of the use of funds in union activities, we must establish a sound internal control mechanism for computerized accounting in light of the characteristics of accounting in the context of computerized accounting. First, the characteristics of the railway union accounting computerization (A) the changes in trade union accounting and internal control work Electronic accounting alternative to manual accounting, the financial staff as long as the correct and timely vouchers into the computer, you can profit