浅谈会计电算化的内部控制制度的完善

会计电算化使会计人员从繁重的手工会计工作中解脱出来，但同时也给内部控制制度的建立带来了新的问题。通过参考大量文献资料，结合多年的工作经验，文中对会计电算化的内部控制制度的完善，提出了自己的建议，以其为有关会计工作人员提供参考。

On the computerized accounting system for the improvement of internal control

Computerized Accounting accounting staff from the heavy manual accounting work in relief, but also to the establishment of the internal control system has brought new problems. Through the large number of reference literature, with many years of work experience, the text of the computerized accounting system for the improvement of internal controls, made their own proposals, relating to its accounting staff to provide reference.