基于事项凭证的授权控制的流程探讨

摘要

随着信息技术的高速发展,日益进步的信息技术与先进的管理理念相结合,对企业管理活动产生了较大的影响,EDP、ERP等项目的实施提高了企业内部业务流程的自动化。本文在分析传统内部授权控制的流程的基础上,对事项法会计下的授权控制流程进行了探讨。%　　With the rapid development of the information technology, the combination of progressive information and advanced management concepts has a great impact on the company management activities. The implementation of EDP and ERP project improves the automation of a company’s internal business process. This paper, by analyzing the traditional processes of internal authorization control, discusses the process from the perspective of event accounting certification.