内部控制包括内部管理控制和内部会计控制。会计电算化的内部控制则是内部会计控制的特殊形式。会计电算化的发展改变了传统会计的手工记账、实现了会计核算和会计管理的高效、快捷、便利,在一定程度上降低了会计 Internal control includes internal management control and internal accounting control. Accounting computerized internal control is a special form of internal accounting control. The development of accounting computerization changed the traditional accounting manual accounting, accounting and accounting management to achieve efficient, fast and convenient, to a certain extent, reduced accounting