成都航空职业技术学院学报：综合版
成都航空職業技術學院學報：綜閤版
성도항공직업기술학원학보：종합판
Journal of Chengdu Aeronautic Vocational & Technical College
2011年
3期
54-56
,共3页
会计电算化%内部控制%高职院校
會計電算化%內部控製%高職院校
회계전산화%내부공제%고직원교
computerized accounting%internal control%vocational colleges
针对目前高职院校会计电算化后的财务管理体制,分析了高职院校会计电算化后内部控制的基本要求、关键控制点、控制难点,以期为高职院校财务工作者加强防范会计电算化后的内部风险提供参考。
針對目前高職院校會計電算化後的財務管理體製,分析瞭高職院校會計電算化後內部控製的基本要求、關鍵控製點、控製難點,以期為高職院校財務工作者加彊防範會計電算化後的內部風險提供參攷。
침대목전고직원교회계전산화후적재무관리체제,분석료고직원교회계전산화후내부공제적기본요구、관건공제점、공제난점,이기위고직원교재무공작자가강방범회계전산화후적내부풍험제공삼고。
Aimed at financial management system of the present computerized accounting in vocational colleges,this paper analyzed the essential requirements,the essential control point and the control difficulty of internal control in computerized accounting,so as to provide the reference to enhance guards against the internal risk of computerized accounting in vocational colleges.
