上世纪五十年代,电算化开始应用于会计系统中。会计电算化使得传统的会计组织机构、会计核算形式及内部控制等都发生了很大变化,其中对于会计内部控制的影响尤为明显。内部会计控制是通过一系列的控制方法来保证会计信息的真实性与可靠 Fifties of last century, computerized began to be used in accounting systems. Accounting computerization makes the traditional accounting organization, accounting forms and internal control have undergone great changes, of which the impact on the internal control of accounting is particularly evident. Internal accounting control through a series of control methods to ensure the authenticity of accounting information and reliable