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shi lun dian suan hua huan jing xia hui ji xi tong de nei bu kong zhi
Author(s): 
Pages: 279-280
Year: Issue:  z1
Journal: Theory horizon

Abstract: 会计电算化的应用使会计人员从那种日夜埋头于抄写、计算、整理、汇总、核对等繁重的手工业中解放出来,但是会计电算化信息系统的应用不仅带来了传统手工会计的革新,也为企业的内部控制带来了巨大的冲击.由于电算化会计系统的特殊性,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要.
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