Accounting computerization is the development trend of accounting, the paper analyzes the influence of accounting computerization to accounting internal control, and proposes how to strengthen and improve the internal control system of accounting under accounting computerization to ensure the system's operation in a normal, safe and efficient way after the implementation of computerized accounting.%会计电算化是会计工作的发展趋势,本文主要分析会计电算化对会计业务内部控制的影响,并提出了在会计电算化下如何加强和完善会计内部控制制度问题,以确保单位实行会计电算化后,系统能够正常、安全、有效地运行.
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