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会计电算化是会计工作的发展趋势,随着电算化会计在经济领域的普及应用,对其进行内部控制势在必行。本文简要的论述了电算化会计的必要性及加强电算化会计内部控制的途径。
Computerized accounting is the development trend of accounting work. With the popularization and application of computerized accounting in the economic field, it is imperative to carry out internal control over it. This article briefly discusses the necessity of computerized accounting and the ways to strengthen the internal control of computerized accounting.