对于大型企业来讲,会计电算化是决定企业稳定、长远发展的关键性因素,所以在企业会计电算化管理过程中,良好的内部管理显得尤为重要。介于此,本文阐述了企业会计电算化管理中的内部控制的必要性,分析了企业会计电算化管理中的内部控制存在的一些问题,并对其进行研究,最后笔者提出了一些有效应对企业会计电算化管理中的内部控制策略,希望能够帮助企业来规避风险,实现企业又快又稳发展。 For large enterprises, accounting computerization is the key factor that determines the stability and long-term development of enterprises. Therefore, good internal management is particularly important in the process of computerized accounting management. In this connection, this article elaborates the necessity of internal control in the computerized management of enterprise accounting, analyzes some problems existing in the internal control of the computerized accounting management, and studies it. Finally, the author puts forward some effective Responding to the internal control strategy in computerized accounting management of enterprises, hoping to help enterprises to avoid risks and achieve rapid and steady development of enterprises.