随着电子信息技术的普及,实行会计电算化管理的越来越多。在电算化条件下,采取新的内部控制方法,保证使用电算化软件更加安全可靠、会计数据更加真实可信,内部控制应当贯穿于会计信息系统的方方面面,从设计每个系统到具体运行,都应加以考虑,本文从会计电算化处理的角度探讨内部控制的现状、影响和基本实现方法。 With the popularization of electronic information technology, the implementation of computerized accounting management more and more. In the computerized conditions, the adoption of new internal control methods to ensure the use of computerized software more secure and reliable accounting data more credible, internal control should run through all aspects of the accounting information system, from the design of each system to the specific operation , Should be considered, this article from the perspective of computerized accounting to explore the status quo, influence and basic realization of internal control.