浅谈会计电算化条件下的内部查账  

Discussion on internal auditing under computerized accounting

作　　者：张春丽[1] 

机构地区：[1]沈阳建筑大学计划财务处,辽宁沈阳110168

出　　处：《沈阳建筑大学学报（社会科学版）》2007年第2期213-215,共3页Journal of Shenyang Jianzhu University:Social Science

基　　金：辽宁省社会科学界联合会研究项目(2006lnsklktjjx-254-206)

摘　　要：电算化会计信息系统对传统查账方式的影响表现为查账线索的改变、查账技术的改变、查账工作规范的改变和对查账人员要求的提高,针对这些影响及会计电算化条件下查账的内容,采用会计电算化核算的单位应设置各项管理控制制度,建立健全包括会计电算化岗位责任制,岗位轮换制度;建立会计电算化操作管理制度;建立计算机硬件、软件和数据管理制度,保证会计电算化工作的顺利开展。The computerized accounting information system has greatly affected traditional auditing practices. It has resulted in changes in various aspects, such as auditing clues, auditing techniques, auditing specifications, and required much more capabilities of the auditors. Thus, in the organizations that have implemented the computerized accounting information system, pertinent management regulations, such as post duty, hardware and software as well as data management rules, etc. must be enacted to ensure the smooth progressing in computerized accounting.

关 键 词：会计电算化 查账 管理控制制度 

分 类 号：F812.2[经济管理—财政学]