| 基于网络的会计信息系统内部控制的探讨 |
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| 引用本文： | 邹修国.基于网络的会计信息系统内部控制的探讨[J].农业网络信息,2007(6):82-84. |
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| 作者姓名： | 邹修国 |
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| 作者单位： | 南京航空航天大学,信息科学与技术学院,江苏,南京,210016 |
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| 摘 要： | 会计信息系统就是管理信息系统中的财务管理子系统,专门用于会计业务处理.内部控制是一个企业或单位为了保证其正常且良好的运转而制定和实施的一系列的政策与程序.本文在网络环境下分析会计信息系统内部控制概念和现状基础上,探讨会计信息系统中内部控制的特点和问题,完善会计信息系统内部控制制度.
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| 关 键 词： | 会计信息系统 内部控制 计算机 |
| 文章编号： | 1672-6251（2007）06-0082-03 |
| 收稿时间： | 2007-04-10 |
| 修稿时间： | 2007-04-10 |
Study on internal control of accounting information system over network |
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| ZOU Xiu-guo.Study on internal control of accounting information system over network[J].Agriculture Network Information,2007(6):82-84. |
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| Authors: | ZOU Xiu-guo |
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| Institution: | College of Information Science and Technology, Nanjing University of Aeronautics and Astronautics, Nanjing 210016, China |
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| Abstract: | Accounting information system is a finance management sub-system of management information system,and is used for accounting business processing.The internal control is a set of policy and procedure established by enterprise and unit to promise its normal and good operation.Based on analyzing the conception and present condition of the internal control,this paper studied its characteristics and problems for the sake of perfecting internal control system of accounting information system. |
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| Keywords: | AIS Internal control Computer |
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