会计电算化信息系统已经在大多数企业中得到普遍运用,它有效地提高了企业工作人员的业务效率,也保证了会计信息的准备性。与此同时,企业的内部控制制度也受到了不少冲击,许多新的内部控制问题暴露出来,给企业造成很大的困扰。因此,建立一套适合电算化会计系统的内部控制制度就显得尤为重要。笔者从会计电算化下实施内部控制的特殊性着手,简要阐述了如何有效实施内部控制,从而保证企业的整体效益。 Accounting computerized information system has been widely used in most enterprises, which effectively improve the business efficiency of business staff, but also to ensure the preparation of accounting information. At the same time, the internal control system of the enterprise has also suffered a lot of shocks. Many new problems of internal control have been exposed, causing great troubles to the enterprises. Therefore, it is very important to establish a set of internal control system suitable for computerized accounting system. The author starts from the particularity of implementing internal control under the computerization of accounting and briefly explains how to effectively implement the internal control so as to ensure the overall efficiency of the enterprise.