本文選題：會計(jì)　切入點(diǎn)：電算化　出處：《財(cái)會通訊》2013年11期

【摘要】：正一、引言全球化經(jīng)營和信息化革命的浪潮為會計(jì)電算化提供了經(jīng)濟(jì)背景和技術(shù)支持,這一趨勢現(xiàn)在愈發(fā)明顯。信息技術(shù)是會計(jì)電算化的技術(shù)載體,也是電算化背景下財(cái)務(wù)安全的重要保障。然后,近年來,大量與電腦系統(tǒng)有關(guān)的舞弊行為逐漸發(fā)生,且其涉及金額之大,影響范圍之廣令人吃驚。在電算化環(huán)境下,內(nèi)部控制的內(nèi)涵和外延也
[Abstract]:First, the introduction of the wave of globalization and information revolution provides the economic background and technical support for accounting computerization, which is becoming more and more obvious. Information technology is the technical carrier of accounting computerization. It is also an important guarantee of financial security in the context of computerization. Then, in recent years, a large number of fraud related to computer systems have gradually occurred, and the amount of money involved and the scope of influence are startling. In the environment of computerization, The connotation and extension of Internal Control
【作者單位】： 石家莊信息工程職業(yè)學(xué)院;
【分類號】：F232
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本文編號：1686323