电算化环境下内部控制的构成要素及设计原则。廖秀梅内部控制体系是企业实现其目标不可缺少的机制。随着电子计算机产业的全面渗透，企业为提高会计处理的工作效率也纷纷实行电算化。适应这种环境，企业的内部控制体系也会发生巨大的变化，并呈现出崭新面貌。本文拟就在电算化 The Components and Design Principles of Internal Control in Computerized Environment. Liao Xiumei internal control system is an indispensable mechanism for enterprises to achieve their goals. With the full penetration of the computer industry, enterprises have also implemented computerization in order to improve the efficiency of accounting treatment. Adapt to this environment, the enterprise’s internal control system will also be a huge change, and showing a new look. This article is intended to be computerized