随着计算机在企事业单位财务部门的运用,在会计电算化下如何加强内部控制与管理,保证财务信息的安全可靠是十分重要的一个内容.针对会计电算化系统化下许多新的特点,会计电算化系统下必须从会计组织机构、软硬件管理、系统维护、信息安全、功能控制等方面来加强控制与管理,以减少财务信息系统风险。 With the use of computers in the financial departments of enterprises and institutions, it is very important to strengthen internal control and management under the computerized accounting to ensure the safety and reliability of financial information. Aiming at many new features under the systematization of computerized accounting Under the computerized accounting system, the control and management must be strengthened from the aspects of accounting organization, software and hardware management, system maintenance, information security and function control to reduce the risk of financial information system.