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随着财务电算化工作的普及深入,会计信息系统的内部控制问题越来越受到人们的重视,本文针对会计信息系统存在的风险,研究了进行内部控制的必要性,重点对电算化会计信息系统实施内部控制提出相应的方法与对策。
With the deepening of the popularization of financial computerization, more and more attention has been paid to the internal control of accounting information system. This paper studies the necessity of internal control in view of the risks of accounting information system, Information system implementation of internal control put forward corresponding methods and countermeasures.