由于计算机的迅速发展,传统的手工会计正逐渐被计算机数据处理系统所代替,基于传统会计理论基础上的会计核算,必将会面临新的挑战,会计控制也将受到重大的影响。本文从会计核算控制职能出发,阐述会计电算化下的会计核算,会计电算化对会计控制的影响和要求,并提出了完善内部控制的策略。 Due to the rapid development of computers, traditional manual accounting is gradually being replaced by computer data processing systems. Based on the traditional accounting theory, accounting accounting will inevitably face new challenges and accounting control will also be greatly affected. Based on the function of accounting control, this paper elaborates the accounting and accounting computerization of accounting under the impact of accounting control and requirements, and put forward to improve the internal control strategy.