中科新闻网盘江集团新上任陈华:谁能帮帮我啊，急！
来源：百度文库 编辑：中科新闻网 时间：2024/05/07 08:59:51
企业建立会计电算化系统，给企业带来好处和进步的同时，也给管理带来了一些新问题。针对这种情况，本文论述的是建立会计电算化系统下的内部控制制度。概要介绍了会计电算化、企业内部控制及内部控制制度，从形式、对象、范围、内容四个方面阐述了建立会计电算化系统对内部控制的影响。讨论了从系统开发与发展控制、管理控制、日常控制等三个方面如何制定会计电算化系统下的内部控制制度，并在案例中为一个企业量身设计了会计电算化系统下的内部控制制度。
Enterprises established accounting system upgrade to the enterprise benefits and progress, but also to bring some new management issues. In view of this situation, this discussion is the establishment of the system of internal accounting control system upgrade. An overview of the accounting computerization, their internal control and internal control systems, in form, target, scope, content creation four expounded computerization system of internal accounting controls. Discussed from systems development and development control, management control, how to develop three - to-day control of the accounting system of internal control system upgrade and a business case for measuring design of the accounting system of internal control systems upgrade.
Enterprises established accounting system upgrade to the enterprise benefits and progress, but also to bring some new management issues. In view of this situation, this discussion is the establishment of the system of internal accounting control system upgrade. An overview of the accounting computerization, their internal control and internal control systems, in form, target, scope, content creation four expounded computerization system of internal accounting controls. Discussed from systems development and development control, management control, how to develop three - to-day control of the accounting system of internal control system upgrade and a business case for measuring design of the accounting system of internal control systems upgrade.