从上个世纪70年代末开始,我国财务行业开始实行会计电算化操作,不过事业单位应用会计电算化的时间相对滞后。近年来,为了提高事业单位的办事效率,开始在全国范围内的事业单位实行会计电算化,在这个实践的过程中,明显存在着一些问题,而这些问题成为会计电算化进一步发展的制约因素,不得不引起我们的重视。本文就我国事业单位应用会计电算化进行内部控制的作用、问题以及措施等展开探讨。 Since the late 1970s, China’s financial sector has begun to implement computerized accounting operations, but the time spent on computerized accounting by public institutions has lagged behind. In recent years, in order to improve the efficiency of public institutions and to start accounting computerization in institutions across the country, there are obviously some problems in the course of this practice, which have become the constraints on the further development of accounting computerization Factors, have caused us to pay attention. This article explores the role, problems and measures of internal control of computerized accounting in our country.