会计电算化是以电子计算机技术为主的当代电子技术和信息技术应用到会计实务中的简称。它在很大程度上改变了原手工会计下的内部会计控制的方式和内容,因此,内部会计控制的方法需做相应的变化,应通过加强程序操作控制、加强人员职能控制、加强系统安全控制、全面提高会计人员素质、加强内部审计等方式,来重新构建一套较为完善的内部会计控制体系。 Accounting computerization is based on the electronic computer technology-based contemporary electronic technology and information technology used in accounting practices referred to. It has largely changed the way and content of internal accounting control under manual accounting. Therefore, the method of internal accounting control needs to be changed accordingly. It is necessary to strengthen the control of personnel functions and strengthen the system security control , Comprehensively improve the quality of accountants, strengthen internal audit and other means to reconstruct a more complete set of internal accounting control system.