利用用户简档和行为为财务功能设计实用的电子表格控制
Leveraging User Profile and Behaviour to Design Practical Spreadsheet Controls for the Finance Function
摘要：
认识到财务中电子表格的使用在不久的将来可能不会消退，本文讨论了阻止更多组织采用企业电子表格管理程序的主要障碍。但是，即使没有公司授权的改进电子表格控制措施的努力，财务职能部门仍然可以采取简单而有效的步骤，通过战略性地选择补充现有用户实践的控制措施，开始管理关键电子表格中的错误风险
英文摘要：
Recognizing that the use of spreadsheets within finance will likely not subside in the near future, this paper discusses a major barrier that is preventing more organizations from adopting enterprise spreadsheet management programs. But even without a corporate mandated effort to improve spreadsheet controls, finance functions can still take simple yet effective steps to start managing the risk of errors in key spreadsheets by strategically selecting controls that complement existing user practice
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。
