会计电算化的普及和应用,对会计和会计工作产生了十分深刻的多方面的影响,与传统会计工作相比,使会计数据处理方法、会计的操作方式等都发生了很大的变化,会计工作的分工、各岗位的职责和权限也发生了根本的变化,原有的内部控制制度已不适应电算化的要求,因此,建立一套适合会计电算化系统的内部控制制度就显得更加重要。 The popularization and application of accounting computerization have had a profound and profound impact on accounting and accounting work. Compared with the traditional accounting work, accounting data processing methods and accounting methods have undergone tremendous changes. The division of labor in accounting work and the duties and authorities of all posts have undergone fundamental changes. The original internal control system has not met the requirement of computerization. Therefore, the establishment of a set of internal control systems suitable for computerized accounting systems appears More important.