会计电算化条件下如何加强企业内部控制

摘要

随着计算机在会计行业的应用与发展,手工条件下的内部控制难以适应新的情况.本文首先对电算化后的内部控制问题进行了阐述,并针对这些问题提出了相应的解决措施和建议,以与同行探讨.%With the application and development of computer in the accounting industry, internal control under the manual conditionis is difficult to adapt to the new conditions.This paper firstly expounds the problems of internal control after the computerization, and advances some corresponding measuresand suggestions in order to explore with counterparts.