业务程序控制

它的内容主要涵盖组织规划控制、业务处理程序控制、信息控制、资金安全控制、人员素质控制、预算控制、内部财务管理审计等方面。

Its content is the organizational and planning control , business processing program control , information control , security control of funds , personnel quality control , budgetary control , the internal financial management , auditing and so on .

目前很大一部分企业的采购业务处理程序、内部控制制度存在较为严重的缺陷，导致采购业务领域缺乏规范。

Currently , there are serious defects on the process of procurement and internal control system , which has lead to a lack of specification on the procurement business .

其中，重点对会计信息系统的核心模块&账务处理模块开发阶段的目标制定、业务流程及应用程序控制中使用的算法进行举例分析。

Among them , the research key is the accounting information system core module & Accounts processing module , the paper tried to analyses the business control , business processes and algorithms used in software development stage .