会计电算化对内控制度之影响卞学军一、会计电算化为企业内部控制制度带来新问题内部控制是指企业为维护会计数据的可靠性、业务经营的有效性和财产的完整性而制定的各项规章制度、组织措施、管理方法和业务处理手段的总称。电算化会计系统的内部控制主要包括会计控制和管... The impact of accounting computerization on internal control system Bian Xuejun I. Computerized accounting has brought new problems for the internal control system of the enterprise Internal control refers to the formulation of the enterprise for the purpose of maintaining the reliability of accounting data, the effectiveness of business operations and the integrity of property The various rules and regulations, organizational measures, management methods and business management tools collectively. Computerized accounting system of internal control mainly includes accounting control and management ...