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随着网络经济的发展与电子商务的兴起,会计信息系统处理数据的方式发生了深远的变化,以手工信息处理方式为基础的内部控制制度已经不能满足信息化发展需求。本文研究信息化条件下会计信息系统内部控制的特点,并为完善电算化会计信息系统的内部控制提出可行建议。
With the development of network economy and the rise of e-commerce, the way that accounting information system processes data has undergone profound changes. The internal control system based on manual information processing has been unable to meet the demand of informationization development. This paper studies the characteristics of internal control of accounting information system under the condition of informationization and puts forward feasible suggestions for improving the internal control of computerized accounting information system.