现阶段我国会计电算化工作缺乏统一的规划和组织协调,内部控制制度仍不完善,存在着许多问题。会计电算化的实施是一个较为复杂的过程,不仅包括前期的软、硬件选用,会计人员上岗培训,财务制度重新设计,还包括实施初期的手工与电算化会计系统并行运行及实施后期的功能扩展等。 At present, China’s accounting computerization of the lack of a unified planning and organizational coordination, the internal control system is still not perfect, there are many problems. The implementation of accounting computerization is a more complicated process, including not only the early selection of software and hardware, accounting personnel induction training, financial system redesign, but also the implementation of manual and computerized accounting system in the early stages of the parallel operation and the implementation of late Function expansion and so on.