手工会计信息系统

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 .

它实现了数据处理的自动化，使传统的手工会计信息系统发展演变为电算化会计信息系统。

It realizes data processing of automation , making traditional manual accounting information system develop and evolve into computerized accounting information systems .

分析了手工会计信息系统与电算化会计信息系统中会计业务执行主体的演变，阐述了由手工到电算化环境下会计系统内部控制问题的特点变化。

Through an analysis on the evolution of the performers in the manual and the computerized accounting information system , this essay describes the change in the internal-control feature of the accounting information system from manual to computerized accounting .