| 浅谈网络会计的内部控制风险与防范 |
| |
| 引用本文： | 孙世鹏,龙玲.浅谈网络会计的内部控制风险与防范[J].广东海洋大学学报,2005,25(2):74-77. |
| |
| 作者姓名： | 孙世鹏 龙玲 |
| |
| 作者单位： | 1. 湛江海洋大学经管学院,广东,湛江,524088
2. 广西北海市交通征费稽查处,广西,北海,536000 |
| |
| 摘 要： | 随着网络会计的日益普及,企业内部控制环境更加复杂,内部控制重点范围也逐渐扩大,加之网络会计内部控制法律的相对滞后,使网络会计的内控风险日益突出。只有在会计信息安全、网络系统控制、内部牵制、会计档案管理等方面,采用财务软件加密等技术方法,并完善内部控制制度,企业才能有效地防范网络会计的内部控制风险,最大限度地发挥网络会计的优势。
|
| 关 键 词： | 网络会计 内部控制 内部控制风险 |
| 文章编号： | 1007-7995(2005)02-0074-04 |
| 修稿时间： | 2004年12月28 |
Brief Discussion on the Internal Control and Prevention of the Risk in Network Accounting |
| |
| SUN Shi-peng,LONG Ling.Brief Discussion on the Internal Control and Prevention of the Risk in Network Accounting[J].Journal of Zhanjiang Ocean University,2005,25(2):74-77. |
| |
| Authors: | SUN Shi-peng LONG Ling |
| |
| Abstract: | With the wide application of computers, gradually it becomes more complicated internal environment in enterprises.The focus areas of internal control in network accounting is enlarged with the laggard internal law of accounting ,so the internal control risk in network accounting has become conspicuous. the enterprises only adapt many feasible technical measures such as encryption of financial software in the safety of accounting information, the control of network system, internal contain, and accounting file administration., in addition further improve internal control system. Then the internal control risk in network accounting can be prevented effectively and the advantages of network accounting can be presented to the maximum extent. |
| |
| Keywords: | network accounting internal control internal control risk |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
