随着计算机和现代信息技术在会计中的广泛运用,会计工作经历了从手工会计到电算化会计的发展过程。会计数据处理的工具也从算盘等发展到计算机单机和计算机网络。作为会计信息系统重要组成部分的内部控制,在电算化会计信息系统环境下,其控制手段呈多元化趋势,对控制本身的要求更加严 With the widespread use of computers and modern information technology in accounting, accounting has undergone a development from manual accounting to computerized accounting. Tools for accounting data processing have also evolved from abacus to computer stand-alone and computer networks. As an important part of accounting information system, internal control, in the computerized accounting information system environment, the control means a diversified trend, the control of the more stringent requirements