随着电算化会计系统的运用,使会计核算和会计管理的环境发生了很大变化,而企业的内部控制也面临许多前所未有的新问题。文章以电算化会计系统下的内部控制及制度建设问题谈谈自己的一些看法,以对进一步完善企业内部控制体系,促进会计电算化工作、完善企业财务管理制度发挥一点作用。 With the application of computerized accounting system, the environment of accounting and accounting management has undergone great changes, and the internal control of enterprises has faced many new problems unprecedentedly. This article discusses some of its own views with the internal control and system construction under the computerized accounting system, and plays a role in further improving the internal control system of the enterprise, promoting the computerized accounting work and perfecting the financial management system of the enterprise.