记录电子表格
Documenting Spreadsheets
摘要：
本文讨论了电子表格文档和新的手段来实现这一目标，通过使用Excel的内置的“注释”功能。通过结构化注释，它们可以用作充分解释电子表格的重要工具。这将极大地便利电子表格的变更控制、风险管理和审计。它将填补公司治理方面的一个重要空白，增加可加以管理的基本信息，以满足内部控制和问责标准。
英文摘要：
This paper discusses spreadsheets documentation and new means to achieve this end by using Excel's built-in "Comment" function. By structuring comments, they can be used as an essential tool to fully explain spreadsheet. This will greatly facilitate spreadsheet change control, risk management and auditing. It will fill a crucial gap in corporate governance by adding essential information that can be managed in order to satisfy internal controls and accountability standards.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
