以计算机技术和网络通信技术飞速发展为标志的信息革命,使会计工作的方法和程序发生了深刻的变革。这种影响不仅使数据处理工具和信息载体发生变化,而且还促进了会计理论、会计方法等方面的变革。西方国家60年代末开始普及会计电算化系统,相应的内部控制制度是从 The information revolution marked by the rapid development of computer technology and network communication technology has brought profound changes to the methods and procedures of accounting work. This effect not only changes the data processing tools and information carriers, but also promotes changes in accounting theory, accounting methods and more. Western countries began to popularize accounting computerized system in the late 1960s. The corresponding internal control system is from