内部控制对一个单位来说必不可少。随着会计电算化的发展,更需要建立和完善电算化会计信息系统环境下的内部控制。文章对我国会计电算化与内部控制发展状况进行了必要阐述,分析了会计电算化环境下内部控制的新特征,并提出了建立和完善电算化环境下内部控制的有关对策。 Internal control is essential to a unit. With the development of accounting computerization, more needs to establish and improve the internal control of computerized accounting information system environment. This paper elaborates on the development of accounting computerization and internal control in our country, analyzes the new features of internal control in the computerized accounting environment, and puts forward some countermeasures to establish and improve the internal control in the computerized environment.