The internal control method of modern management accounting information system

Q4 Business, Management and Accounting International Journal of Business and Management Science Pub Date : 2023-03-28 DOI:10.56028/ijbm.1.1.15.2023
Zheyuan Liu
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引用次数: 1

Abstract

As we all know, the traditional accounting information system is mainly through manual management to achieve supervision and management, so accounting personnel in the use of the process, can not avoid the mistakes in the daily work and other problems, in order to effectively protect the security, scientific, accuracy of accounting information, by combining the modern management accounting information system and enterprise resource planning system, The budget control, collaborative processing and process control are fully integrated into the internal control mode of accounting information system, and the internal control ability of accounting information system is strengthened, which has achieved obvious results in practical application.
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现代管理会计信息系统的内部控制方法
众所周知,传统的会计信息系统主要是通过人工管理来实现监督管理,因此会计人员在使用过程中,难免会出现日常工作中的失误等问题,为了有效保障会计信息的安全性、科学性、准确性,通过将现代管理会计信息系统与企业资源规划系统、预算控制系统相结合,将协同处理和过程控制充分融入会计信息系统的内部控制模式,加强了会计信息系统的内部控制能力,在实际应用中取得了明显的效果。
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International Journal of Business and Management Science
International Journal of Business and Management Science Business, Management and Accounting-Business and International Management
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期刊介绍: The International Journal of Business and Management Science (IJBMS) (Print: ISSN 1837-6614; Online: 1985-692X) is a double-blind peer-reviewed semiannual journal. Generally the journal publishes the articles that expand knowledge on business and management issues. Business Complexity and Performance Management were the two of the top ten problems IJBMS cover pageof 20th century management. In the 21st century, overcoming such problems seem to be challenging to educators and practitioners. Do educators and practitioners agree on which management skills are required for success in the 21st century? These all issues call for substantial research to achieve a very modern sustainable business era of the global economy. IJBMS intends to focus on the business and management issues with the vision of sustainable competitiveness along with scientific evidences. The quantitative approach for analyzing a research problem is promoted by IJBMS.
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