电算化会计的实施,给企业内部控制带来了许多新的问题和挑战。建立和完善内控制度是电算化会计信息真实可靠的重要保证。现拟从电算化会计系统的角度,分析和探讨内部会计控制制度的有关问题,并提出相应对策。 The implementation of computerized accounting has brought many new problems and challenges to the internal control of enterprises. Establishing and perfecting internal control system is an important guarantee for the authenticity and reliability of computerized accounting information. It is proposed from the computerized accounting system point of view, analysis and discussion of the internal accounting control system issues and propose appropriate countermeasures.