行政事业单位实行会计电算化以后,会计处理的方式方法与传统的会计方式方法相比较,发生了很大变化,会计内部控制措施也随之发生了变化,必须加以调整和完善,才能发挥其应有的作用。本文作者通过对电算化下会计的新特征,提出了建立内部控制措的思路与建议。 After the implementation of computerized accounting, the methods and methods of accounting treatment have changed greatly compared with the traditional methods of accounting, and the internal control measures of accounting have also changed. Therefore, it is necessary to adjust and perfect the accounting methods so as to give full play to their Should have a role. Through the new characteristics of computerized accounting, the author puts forward the ideas and suggestions for establishing internal control measures.