会计电算化与内部控制

会计电算化工作是企业管理工作现代化的重要组成部分，它与传统的手工会计系统相比，有许多优点，但也给企业内部控制带来了新的挑战。本文讨论了电算化会计系统存在的问题，提出了电算化会计系统环境下企业内部控制的建议。

Accounting Electronic Calculationalizing and Internal Control

Accounting electronic calculationalizing work is the important part of modern management. It has many virtues,compared with conditional accounting system,but it leads news companion to enterprise internal control. The paper has discussed the main questions about electronic calculationalizing accounting system,and has given advices on internal control in the circumstance of electronic calculationalizing accounting system.