引言:随着财务电算化工作的普及和深入,有关会计方面的电脑系统故障或人为舞弊案件时有发生。这说明在电算化的环境下,需要建立强有力的内部控制,以保证系统的安全可靠。同时,为满足我国现行的《企业会计准则》提出真实性、相关性等要求,也必须通过建立一整套内部控制制度,以保 Introduction: With the popularization and deepening of computerization of finance, cases of computer system failures or man-made fraud involving accounting have occurred from time to time. This shows that in the computerized environment, the need to establish a strong internal control, in order to ensure the safety and reliability of the system. At the same time, in order to meet the current “Accounting Standards for Business Enterprises” put forward the authenticity, relevance and other requirements, but also through the establishment of a set of internal control system to protect