近年来,我国十分重视对内部控制的制度建设,发布了一系列规范和指导意见,以促进单位内部控制的建立和完善。但是,会计电算化的发展又给内部控制带来了新的问题和挑战。本文主要分析会计电算化对会计业务内部控制的影响,井以此为基础探讨电算化会计信息系统环境下的内部控制建设问题. In recent years, China attaches great importance to the system construction of internal control and has issued a series of norms and guidance to promote the establishment and improvement of internal control of the unit. However, the development of computerized accounting has brought new problems and challenges to internal control. This paper mainly analyzes the influence of accounting computerization on the internal control of accounting business, and based on this, it discusses the internal control construction in the environment of computerized accounting information system.