内部控制是为确保企业经营管理目标的实现 ,提高经营管理的有效性 ,保护企业资产的安全完整 ,使企业的会计信息真实可靠 ,确保有关法律法规的贯彻执行而制定和实施的一系列控制方法、措施和程序。在企业内部管理监控系统中起着举足轻重的作用。企业在建立了电算化会计系统后 ,会计核算和会计管理的环境发生了很大的变化 ,也为企业的内部控制带来前所未有的新问题。由于会计电算化系统的特殊性 ,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要 Internal control is a series of control methods formulated and implemented to ensure the realization of business management objectives, improve the effectiveness of operation and management, protect the safety and integrity of enterprise assets, make the accounting information of enterprises truly and reliably and ensure the implementation of relevant laws and regulations , Measures and procedures. In the enterprise management and control system plays a decisive role. After the establishment of the computerized accounting system, the environment for accounting and accounting management has undergone great changes. It has also brought about unprecedented new problems for the internal control of enterprises. Due to the particularity of computerized accounting system, it is especially important to set up a whole set of internal control system suitable for computerized accounting system