我国会计电算化的发展和普及 ,使会计工作发生了很大变化。但计算机数据处理的高度集中、连贯 ,使原手工操作的大部分职权分割 ,人员分工的内部监控受到了冲击 ,以至消失 ,数据处理的真实性、准确性、及时性和完整性难以保证。因此 ,健全会计电算化后的内部监控已成为当务之急? The development and popularization of computerized accounting in China have greatly changed the accounting work. However, the highly centralized and coherent computer data processing divides most of the authority of the original manual operation. The internal monitoring of personnel division has been impacted and disappeared. The authenticity, accuracy, timeliness and completeness of data processing are difficult to guarantee. Therefore, the sound internal control after accounting has become a top priority?