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本文针对在会计电算化的推广应用过程中 ,内部控制出现的新情况 ,阐述了电算化会计信息系统对内部控制的要求和特点 ,以及内部控制的主要内容。
This article aims at the new situation of internal control in the popularization and application of accounting computerization, expounds the requirements and characteristics of computerized accounting information system to internal control, and the main contents of internal control.