电算化会计的内部控制问题

新《会计法》力求从法律角度遏制和解决当前会计信息严重失实问题，并提出各单位要建立、健全本单位的内部监督制度，按照现代企业制度要求，加强内部控制，本文针对企业电算化会计的内部控制问题进行了初步探讨，通过电算化会计一般控制和应用控制的研究，提出电算化会计的内部控制是一个急需完善和解决的重要问题。

Problems of internal control over computerized accounting

The new Accounting law aims to curb and resolve the serious problems of distorted accounting information from a point of view of law. It put forwards that all the entities have to establish and perfect their internal supervision system and strenghten their internal control according to the request of modern enterprises.This article discusses the preliminary problem on internal control of the computerized accounting in enterprises.It points out that internal control over computerized accounting is a very important problem that needs to be perfected and resolved through the study on general and operating control over computrized accounting.