随着社会的不断进步和发展,会计电算化工作越来越普及,加强会计电算化系统的内部控制也就愈来愈重要。保证会计信息的真实性、完整性相可靠性是会计工作内部控制的主要目的之一。具体来讲,提高会计记录和会计报告的可信性和及时性、预防 With the constant progress and development of society, the computerization of accounting has become more and more popular. It is also more and more important to strengthen the internal control of computerized accounting system. To ensure the authenticity of accounting information, integrity and reliability of the internal accounting control is one of the main objectives. Specifically, to improve the credibility and timeliness of accounting records and accounting reports, prevention