摘要
内部控制制度对会计系统的运行实施约束、调节、校正,保证会计信息的真实、可靠。随着网络环境下会计信息系统日益发展,原有的会计信息系统内部控制得到完善,单机的会计信息系统对内部控制存在局限也得到一定解决。
The iner-control system restrains and adjusts the running of accounting system to make sure that accounting information is true and reliable. With accounting information system in the network environment developing day by day, the inner-control of old accounting information system is perfected, mean while, its limit of single chip has been solved in a certain degree.
