企业内部控制制度是衡量现代企业管理水平的重要标志,会计电算化的发展给企业带来方便、快捷的同时,也给企业内部控制带来了极大的冲击。研究会计电算化对会计业务内部控制的影响,并以此为基础探讨加强电算化系统管理的内部制度建设问题,通过对比的方式探讨网络环境下会计电算化系统内部控制的新变化、新特点将对内部控制提出新的要求。 The internal control system of an enterprise is an important symbol to measure the modern enterprise management level. The development of computerized accounting brings convenience and speed to the enterprise, meanwhile, it also brings great impact to the internal control of the enterprise. To study the influence of accounting computerization on the internal control of accounting business and to explore the internal system construction of computerized system management on the basis of this, to explore the new changes of internal control of accounting computerization system under the network environment, The new features will put new demands on internal control.