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随着计算机技术的不断发展,会计电算化在我国已逐步普及,财务会计工作对会计电算化的依存度越来越高。本文在分析会计电算化系统下传统会计内部控制发生改变的基础上,提出了加强内部会计控制的措施和方法。
With the continuous development of computer technology, computerized accounting has been gradually popularized in our country. The financial accounting is increasingly dependent on computerized accounting. Based on the analysis of the change of the internal control of the traditional accounting under the computerized accounting system, this paper puts forward the measures and methods to strengthen the internal accounting control.