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随着会计电算化及网络会计的普及,电算化会计系统的内部控制突显出十分重要的意义。由于电算化会计系统的特殊性,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要。
With the spread of accounting computerization and network accounting, the internal control of computerized accounting system highlights the very important significance. Due to the particularity of computerized accounting system, it is particularly important to set up a whole set of internal control system suitable for computerized accounting system.