内部控制 英文翻译
摘要:由于会计电算化的高效性与准确性,使其在企业中得到越来越多的普及与发展,但是在电算化的运作过程中,越来越多的矛盾和问题也被人们一一提出。本文分析了我国企业电算化的现状...
摘要:由于会计电算化的高效性与准确性,使其在企业中得到越来越多的普及与发展,但是在电算化的运作过程中,越来越多的矛盾和问题也被人们一一提出。本文分析了我国企业电算化的现状并指出在电算化条件下企业内部控制存在的缺陷,最后提出建立和完善适合企业电算化发展的内部控制体系
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Abstract: Owing to the efficiency and accuracy of computerized accounting it is getting more and more popular and developed, however in the operation process of accounting computerization more and more contradictions and problems are proposed by the people. This paper analyzes the preset situation of accounting computerization of China’s enterprises, and points out the defects existed in the control inside the enterprises under the accounting computerization conditions, finally proposes to establish and perfect the internal control system suitable for the development of enterprise’s accounting computerization.
Abstract: Owing to the efficiency and accuracy of computerized accounting it is getting more and more popular and developed, however in the operation process of accounting computerization more and more contradictions and problems are proposed by the people. This paper analyzes the preset situation of accounting computerization of China’s enterprises, and points out the defects existed in the control inside the enterprises under the accounting computerization conditions, finally proposes to establish and perfect the internal control system suitable for the development of enterprise’s accounting computerization.
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