摘要
信息化时代下,事业单位中传统手工会计模式已经被会计电算化模式所取代,而在信息化时代下会计工作更多地采用信息化软件进行,因此加强事业单位会计内部控制和监督显得尤为重要。对此,该文展开了一系列的论述,指出了事业单位会计内部控制的重要性作用,并从3个方面提出了事业单位会计信息化内控和监督的有效措施,以期为信息化下会计内控工作的稳健开展打下基础。
In the information age,the traditional manual accounting mode in public institutions has been replaced by the computerized accounting mode,and in the information age,accounting work is more carried out by infor‐mation software.Therefore,it is particularly important to strengthen the internal accounting control and supervision of public institutions.In view of this,the article launches a series of discussions,points out the importance and role of accounting internal control in public institutions,and puts forward effective measures for accounting informatiza‐tion internal control and supervision in public institutions from three aspects,in order to lay a foundation for the steady development of accounting internal control under informatization.
作者
张玉梅
ZHANG Yumei(Education Bureau of Chuanying District,Jilin City,Jilin Province,132000 China)
出处
《科技资讯》
2021年第29期94-96,共3页
Science & Technology Information
关键词
信息化
事业单位
会计内部控制
问题
措施
Informatization
Public institutions
Internal accounting control
Problems
Measures
