随着会计电算化在会计领域的不断应用,我国实施会计电算化以来,对会计工作产生了巨大的影响,大幅度提高了工作效率与质量,但同时也存在着诸多问题需要及时解决。如何构建适合会计电算化操作系统的内部控制制度,是我们必须面临并加以解决的突出问题。 With the continuous application of accounting computerization in the field of accounting, since the implementation of computerized accounting in our country, it has had a tremendous impact on the accounting work, greatly improving the efficiency and quality of work, but at the same time, many problems still need to be resolved in time. How to build an internal control system that is suitable for the computerized operating system of accounting is a prominent issue that we must face and solve.