会计系统控制

金融机构如何加强会计系统控制

How to Strengthen the Control of Accounting System for Financial Institution

政府监管机构负责准入、退出标准的设定以及投资的中观监控。内部控制机制包括投资管理控制、信息披露控制、会计系统控制、信息系统控制和监察稽核控制等五部分。

The internal control system is made up of investment management control , information declaration control , accounting system control , information system control , and supervision and auditing control .

内部控制的主要方法包括不相容职务相互分离控制，授权批准控制，会计系统控制财产保全控制等。

The inside control ′ s primary methods are , the control of duty no relation from each other , the control of authorize , the control of property saved , and so on .

从内控工作建设角度，对信贷风险管理、会计系统控制、授权授信控制、信息交流、内部监督、科技建设和制度建设等方面提出了相应的改善措施。

From the aspects of the working construction , we should improve the management of credit risk , the control of accounting system , the control of authorization , the system of information communion , internal monitor , the construction of science and technology and rules .

会计信息系统控制的AIS-CMM模型研究

Research on AIS-CMM Model over the Control of Accounting Information System

对于支而言，要完善对网络会计系统内部控制。

Perfect the inner control about intranet accounting system .

内部控制制度主要由环境控制、会计系统、控制程度三个方面组成。

The inner controlling system is mainly made up from three aspects of environmental control , accounting system and controlling extent .

本文仅针对内部控制中的一个方面，即会计信息系统控制进行评价。

This article focuses on one part of internal control evaluation , that is , the control of accounting information system evaluation .

本文以美国COSO组织内部控制整体框架理论为指导，分析网络环境下会计信息系统内部控制各要素面临的机遇和挑战，探讨网络环境下会计信息系统内部控制框架结构。

With the United States COSO built-up of the inner part control the basic theories of frame is to guide , and analyze the network environment of accountancy information , the new characters of inner control and problem .

会计信息系统内部控制特点的演变

An Evolution of the Internal-Control Feature in the Accounting Information System

加强会计信息系统内部控制的几种做法

Several approaches to accounts information system control

该方法是对会计信息系统关键控制点进行识别的通用方法。

The method is general method for accounting information system used to identify critical control point system .

将会计信息系统安全控制划分为技术体系、组织体系和管理制度三个部分。

Accounting information system security controls will be divided into technical system , organization system and management system .

将关键点控制法应用到会计信息系统内部控制中，需要具体的应用体系。

Enterprises need specific methods applied to critical points of the control method of accounting information system of internal control .

实施实时监控、加强内部审计等应作为计算机会计信息系统内部控制制度的主要内容。

Putting up supervision and strengthening the inner audit should be used as the main contents of internal system of computer accounting information .

其中，对会计信息系统的控制作为企业内部控制的一个部分，也受到理论界和实践界的更多地关注。

Among them , the control of accounting information system as a part of internal control gets more attention in the theory and practice .

因此，建立一整套适合高校电算化会计系统的内部控制制度便显得十分重要。

Thus , it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system .

在企业内部，应明确会计信息系统内部控制的目标和原则，设计内部控制的实施方案，加强对系统内部关键点的控制；

In the enterprise , definite accountancy information system 's targets , and controls with the principle , design internal control of put project into practice , enhancing to control system internal key order .

该体系分析企业具体环境和要求确定关键控制点，并将控制效果与控制目标比对，找出差距，分析原因，采取进一步措施，不断提高企业会计信息系统内部控制水平。

The system analyzes the specific environment and business requirements , identify critical control points . By comparing the control effect and control objectives , identify gaps , analyze the causes and to take further measures , continuously improve the level of internal control of accounting information system .

主要包括密码技术（对称加密和非对称加密）、数字签名、SSL协议、SET协议、安全认证体系、会计信息系统的内部控制和外部控制及电子会计数据的生成与管理。

It includes Encryption theory , digital signature , SSL agreement , SET agreement , infrastructure of CA , inner and external control of information system of accountant , the produce and management of electron-data of accountant .

试论地震行业电算化会计信息系统的内部控制

The inside control of computerized accountant information system in earthquake department

基于网络的会计信息系统的安全控制

Security Control of Accounting Information System Based on Network

会计信息系统管理和控制标准制定的探讨

Simply analyse management and formulation controlling the standard of the accounting information system

网络环境下会计信息系统的内部控制

Internal control of account information system under Network Environment

结合手工会计信息系统的内部控制手段，论述了电算化会计信息系统中内部控制存在的问题及解决的措施。

This paper discusses the existing problem and ils strategy of internal control of computerized accounting information system .

针对电算化会计信息系统对内部控制的影响，阐述了电算化会计信息系统的基础管理控制和日常管理控制。

As for the influence of computerized accounting information system on interior control , the paper expounded the elementary management control and day-to-day management control of computerized accounting information system .

标准成本制度是把企业的科学管理方法应用于成本计算，将成本计划、成本控制、成本计算和成本分析有机结合的一种会计信息系统和成本控制系统。

Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project , cost control , cost calculation and cost analysis combined organically .

会计电算化对会计系统的内部控制、审计线索、审计方法、审计内容以及对审计人员的要求和审计准则等均产生了影响。

Implementation of enterprise electric-accounting information system has impact on internal control systems for accounting , audit trail , audit methodology , auditing content , auditors and audit guidelines .

专业会计人员还需要有设计会计系统、内部控制、理解并记录复杂交易的能力，同时还要帮助管理者正确理解各种会计信息。

They should be able to design accounting systems and internal control , interpret and record complex transactions , and assist managers in interpreting all types of accounting information .

摘要指出电力企业财务会计控制的实施方式包括会计信息系统、控制程序及其他如预算管理，成本控制，内部审计等专项控制。

It is pointed out that the implementation methods of accounting control for the power enterprises include the accounting information system , control program , and other specified control such as budget management , cost control , and internal audit .