随着IT技术的发展和应用,电算化会计信息系统进一步向深层次发展,这些变革给企业带来了巨大的效益,但同时也给电算化会计的内部控制带来了新的问题和挑战。本文试图对企业电算化会计信息系统内部控制现状和发展改革对策的阐述,来说明进行这项研究建设的重要意义。 With the development and application of IT technology, computerized accounting information system further develops to the deep level. These changes have brought tremendous benefits to enterprises. However, they also bring new problems to the internal control of computerized accounting challenge. This article tries to elaborate the status quo of internal control of computerized accounting information system and the countermeasures of development and reform to illustrate the importance of carrying out this research and construction.