加强部队后勤财务会计电算化内部控制管理的对策  

The status quo and internal control strategies of electronic accounting for military logistics financial accountants

作　　者：操声立 吴琴[2] 

机构地区：[1]92538部队 [2]海军工程大学装备经济管理系

出　　处：《海军工程大学学报（综合版）》2013年第3期55-57,共3页Journal of Naval University of Engineering(Comprehensive Edition)

摘　　要：为加强部队后勤财务会计电算化内部控制管理,文中分析了当前部队后勤财务会计电算化内部控制的管理现状,并提出了加强部队后勤财务会计电算化内部控制管理应当采取的对策。In order to strengthen the internal control of electronic accounting for military logistics fi- nancial accountants, this paper has analized the status quo of the internal control and management of electronic accounting by military logistics financial accountants, and proposed some strategies of im- proving the internal control and management of electronic accounting for military logistics financial ac- countants.

关 键 词：电算化 内部控制 

分 类 号：E25[军事—军事理论]