浅议高职会计电算化教学中内控制度建设  

Accounting Computerization's Establishment of "Initial Controlling" Firewall

作　　者：丁欣[1] 杨茹[2] 

机构地区：[1]陕西青年职业学院,陕西西安710068 [2]西安思源学院,陕西西安710068

出　　处：《陕西青年职业学院学报》2008年第3期35-37,共3页Journal of Shaanxi Youth Vocational College

摘　　要：高职会计专业就是培养能进行规范的会计账务处理的实用型人才。因此,高职会计教学必须面向岗位实际开展教学工作,对学生进行实践技能的培养。从这一目标出发,针对高职会计电算化教学中实用性强的内部会计控制,在分析了会计电算化的应用对其产生的影响的基础之上,提出了七项内控制度建设措施,使高职会计电算化教学更贴近会计岗位实际。With the rapid development of informative technology, establishing effective and integrate enterprise accounting information system, realizing accounting computerization has become an irresistible trend. But, the current computer crime and sabotage are also repeatedly renewing , so continual improvement of initial controlling technology, ensuring accounting system＇ s secure and liable , freeing from invasion. As interior controlling of accounting computerization is a frail segment, cheating behavior existing in the accounting and proved awkward to prevent. Therefore,improvement of initial controlling system of accounting computerizing information system is an issue that must give priority in the development of China＇ s accounting development. The essay executed initial exploration on how to enhance accounting computerization system＇s interior controlling and establishing initial firewall of accounting development.

关 键 词：会计电算化 教学 内控制度建设 

分 类 号：A8[哲学宗教—马克思主义哲学]