会计电算化是会计工作的发展方向 ,开展会计电算化是促进会计基础工作规范化和提高经济效益的重要手段。加强和完善电算化环境下的内部控制制度建设 ,对于推动和普及会计电算化工作进程 ,逐步建立以会计电算化为核心的计算机管理信息系统 ,促进企业管理信息系统的电算化 ,实现信息资源共享 ,提高信息使用效率 ,具有重要的现实意义。 Accounting computerization is the development direction of accounting work, to carry out accounting computerization is to promote the standardization of accounting work and improve economic efficiency of the important means. To strengthen and improve the construction of the internal control system under the computerized environment is of great significance for promoting and popularizing the process of computerized accounting and gradually establishing a computerized management information system centered on computerized accounting and promoting the computerization of enterprise management information systems, To achieve the sharing of information resources, improve the efficiency of information use, has important practical significance.