| 计算机会计控制系统研究 |
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| 引用本文： | 迟丽华,张金枝.计算机会计控制系统研究[J].辽宁师范大学学报(自然科学版),2006,29(3):376-378. |
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| 作者姓名： | 迟丽华 张金枝 |
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| 作者单位： | 1. 辽宁师范大学,会计系,辽宁,大连,116029
2. 辽宁师范大学,财务处,辽宁,大连,116029 |
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| 摘 要： | 计算机会计控制是会计控制发展史上的一次重大变革，它不仅是对传统会计数据处理工作手段的提升，而且是对会计理论和管理实务的有效创新，是时代发展的必然产物．首先探讨了计算机会计给会计控制提出的新课题，然后对计算机会计控制系统的构成进行了分析，进而提出了计算机会计控制系统的实施策略．
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| 关 键 词： | 会计控制 数据校验 备份 岗位隔离 |
| 文章编号： | 1000-1735(2006)03-0376-03 |
| 收稿时间： | 05 10 2006 12:00AM |
| 修稿时间： | 2006年5月10日 |
On the Computer Accounting Control Systems |
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| CHI Li-hua,ZHANG Jin-zhi.On the Computer Accounting Control Systems[J].Journal of Liaoning Normal University(Natural Science Edition),2006,29(3):376-378. |
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| Authors: | CHI Li-hua ZHANG Jin-zhi |
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| Affiliation: | 1. Accounting department of Liaoning Normal University, Liaoning, Dalian 116029, China; 2. Treasury department of Liaoning Normal University, Liaoning, Dalian 116029, China |
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| Abstract: | Computerized accounting control is a major transformation in accounting control history, and it is not only a more advanced method for the treatment of the traditional accounting data, but also an innovation for both accounting theory and management practice, and is the inevitable result of the development of our times. We first explored foc the new accounting control issues computer accounting, then we analyse the computer accounting control system implementation strategy. |
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| Keywords: | accounting control data parity backup post separation |
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