一、引言随着现代化信息技术的迅猛发展,信息数据电子化处理手段已经得到了普遍采用,会计也不再简单的停留在传统意义上的记账、对账和报账,而是顺应时代的需求而不断的向纵深发展。对于一个单位而言,会计在很大程度上影响着单位财务内部控制机制, I. INTRODUCTION With the rapid development of modern information technology, electronic data processing methods have been widely adopted. Accounting is no longer simply in the traditional accounting, reconciliation and reimbursement, but to adapt to the needs of the times And continuous development in depth. For a unit, accounting to a large extent affect the unit’s financial internal control mechanism,