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内部控制包括内部管理控制和内部会计控制两部分。会计电算化的内部控制则是内部会计控制的特殊形式。随着IT技术特别是以Internet为代表的网络技术的发展和运用,以网络经济为核心的新经济的迅猛发展,会计电算化进一步向深层次发展,对会计电算化的内部控制提出了新的任务和要求
Internal control includes internal management control and internal accounting control in two parts. Accounting computerized internal control is a special form of internal accounting control. With the development and application of IT technology, especially the network technology represented by the Internet, the rapid development of the new economy with the network economy as the core, the further development of accounting computerization has advanced the internal control of computerized accounting New tasks and requirements