一、我国企业会计电算化内部控制存在的问题(一)会计电算化系统缺乏有效的管理制度与控制制度财政部规定,以计算机替代手工记账的单位必须达到一定条件并经同级财政部门或业务主管部门审批,但有相当部分单位未经审批甚至未达到甩账应具备的条件就直接甩账,并且没有建立与此相适应的内部管理制度与控制制度。 I. Problems in Internal Control of Computerized Accounting in China (I) Lack of an Effective Management System and Control System in Accounting Computerized Systems Ministry of Finance stipulates that units substituting computers for manual accounting must meet certain conditions and be financed at the same level Department or business department in charge of examination and approval, but a considerable number of units without approval even failed to meet the conditions for rejection should be directly left off, and did not establish an appropriate internal management system and control system.