随着信息技术特别是网络技术的发展和应用,电算化会计信息系统进一步向深层次发展。为维护会计信息的正确可靠,业务经营的有效性和财产的完整性而制定的一系列具有控制职能的方法、措施、程序,并予以规范化、系统化,使之成为一个严密的、较为完整的体系。 With the development and application of information technology, especially network technology, the computerized accounting information system further develops to a deeper level. To maintain the correctness and reliability of accounting information, the effectiveness of business operations and property integrity and the development of a series of control functions of the methods, measures and procedures, and to be standardized and systematic, making it a tight, more complete system.