目前,随着电算化信息系统的普及应用,会计电算化内部控制中的新问题不断的出现,对企业内部控制制度造成了极大的冲击,使企业内部控制制度在新的环境下显得落后,由于电算化会计系统的特殊性,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。 At present, with the popularization and application of the computerized information system, new problems in the internal control of computerized accounting constantly appear, which have caused great impact on the internal control system of the enterprise, making the internal control system of the enterprise appear in the new environment Due to the particularity of computerized accounting system, it is especially important to set up a complete set of internal control system suitable for computerized accounting system.