电算化条件下高校会计内部控制的对策研究  

On Countermeasures of Internal Control in Computerized Accounting System in Colleges

作　　者：郭向玲[1] 

机构地区：[1]甘肃民族师范学院财务处,甘肃合作747000

出　　处：《甘肃高师学报》2010年第5期109-111,共3页Journal of Gansu Normal Colleges

摘　　要：目前,会计电算化使高校财会人员和财务管理者在充分感受到电算化诸多优越性的同时,内部控制制度不适应新的环境问题也越来越突出.因此,加强高校会计信息系统的内部控制,是摆在每个高校财务人员面前亟待解决的问题.At present,the college accountants and finance directors are fully aware of the many advantages of computerization,at the same time,the problems that internal control system cannot meet new situation become more and more prominent.Therefore,to en-hance internal control of the college’s accounting information system is placed in front of each financial officer in colleges for solu-tion.This paper discusses on the impact of the application of computerized accounting system on internal control system in colleges and how to improve the internal control system in colleges under the conditions of computerization.

关 键 词：电算化 内部控制 对策 

分 类 号：G640[文化科学—高等教育学]