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随着电子科技的飞速发展和会计信息化系统的普及运用,会计信息技术在财务管理中得到了全面的应用。会计信息化建设作为通用的商业语言在生产过程中应该保持公共属性,而局部的、封闭的个体化生产存在诸多弊病,限制了会计信息作用的发挥,给内部审计工作带来了一定的影响。由于会计信息化技术的实施,计算机网络的开放性和共享性等特点,迫使我们对会计信息化建设状况中存在的问题加以思索。
With the rapid development of electronic technology and the popularization and application of accounting information system, accounting information technology has been fully applied in financial management. As a common commercial language, accounting information construction should maintain public attributes in the production process. However, the localized and closed individual production has many drawbacks, which limits the role of accounting information and affects the internal audit work to a certain extent. Due to the implementation of accounting information technology, the openness and sharing of computer networks and other characteristics, forcing us to think about the problems in the accounting information construction status.