会计电算化的实施提高了工作效率,拓展了会计职能,但往往忽视了电算化会计信息系统在内部控制方面所存在的巨大风险。电算化实施后,使得内部控制的重点、形式等发生了改变。建立严格的内部控制制度是会计电算化信息真实可靠的保证。 The implementation of accounting computerization has raised the working efficiency and expanded the accounting function, but often neglected the huge risk in the internal control of the computerized accounting information system. After the implementation of computerization, the emphasis and form of internal control have changed. The establishment of a strict internal control system is a true and reliable guarantee for computerized accounting information.