本文選題：會計　切入點：電算化　出處：《財會通訊》2013年11期

【摘要】：正一、引言全球化經營和信息化革命的浪潮為會計電算化提供了經濟背景和技術支持,這一趨勢現在愈發明顯。信息技術是會計電算化的技術載體,也是電算化背景下財務安全的重要保障。然后,近年來,大量與電腦系統有關的舞弊行為逐漸發生,且其涉及金額之大,影響范圍之廣令人吃驚。在電算化環境下,內部控制的內涵和外延也
[Abstract]:First, the introduction of the wave of globalization and information revolution provides the economic background and technical support for accounting computerization, which is becoming more and more obvious. Information technology is the technical carrier of accounting computerization. It is also an important guarantee of financial security in the context of computerization. Then, in recent years, a large number of fraud related to computer systems have gradually occurred, and the amount of money involved and the scope of influence are startling. In the environment of computerization, The connotation and extension of Internal Control
【作者單位】： 石家莊信息工程職業學院;
【分類號】：F232
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本文編號：1686323