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本文从分析手工会计系统和电算化会计系统内部控制区别入手,着重讨论了电算化会计系统内部控制的特殊要求和具体措施。
This article starts with the analysis of the distinction between manual accounting system and computerized accounting system internal control, and emphatically discusses the special requirements and specific measures of computerized accounting system internal control.