内部会计控制是指单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。内部控制制度作为企业受托者实现其经营管理目标,完成受托责任的一种于段,在企业内部管理监控系统中起着举足轻重的作用。但是,会计电算化的发展又给内部控制带来了新的问题和挑战。本文主要分析会计电算化对会计业务内部控制的影响,并以此为基础探讨关于电算化会计信息系统环境下的加强内部控制管理的问题,以确 Internal accounting control refers to a series of control methods, measures and procedures formulated and implemented by an entity to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of related laws, regulations and rules and regulations. As the trustee of the enterprise, the internal control system fulfills its management objectives and fulfills the entrusted responsibilities. It plays an important role in the internal management and control system of the enterprise. However, the development of computerized accounting has brought new problems and challenges to internal control. This article mainly analyzes the influence of accounting computerization on the internal control of accounting business, and on this basis, it discusses the problem of strengthening internal control management in the environment of computerized accounting information system,