会计电算化是以电子计算机为主的现代电子信息技术应用到会计中,用电子计算机代替人工记账、算账、报账,以及部分替代人工完成对会计信息的分析、预测、决策的过程。内部控制是人类从事社会生产实践活动过程中的一种约束机制,它伴随着人类社会生产实践活动的发展而发展。会计作为一种社会活动,会计处理的手段由手工方式向计算机方式的转变,以及会计赖以生存和发展的环境的变化,使得会计信息系统的内 Accounting computerization is the application of modern electronic information technology based on electronic computer to accounting. It uses electronic computer instead of manual accounting, accounting and reimbursement, and partially substitutes the process of analyzing, forecasting and making decision about accounting information manually. Internal control is a kind of restraint mechanism in the process of mankind’s practice of social production. It develops along with the development of production practice in human society. Accounting as a social activity, accounting means by means of manual mode to computer changes, as well as accounting changes in the survival and development of the environment, making the accounting information system