会计电算化提高了会计核算速度和准确率，也使会计工作重心发生转移，会计工作流程、内部控制的形式与重点发生变化、管理与控制风险增多，导致控制复杂化。同时也对会计人员的素质、精神理念、心理和主观能动性产生了深刻影响，并提出了更高要求。%Computerized accounting improves the speed and accuracy of accounting, changes the focus of the accounting work, accounting processes, the form and key of internal control, increases management and control risk, leading to control more complex. At the same time, it has produced profound influence on the quality, the spirit philosophy, psychology and the subjective initiative of the accounting staff , and puts forward higher requirements.
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