内部控制在会计中起着重要的作用,会计电算化后,内部控制成为会计电算化成败的关键,从会计原始资料、会计电算化软件,操作人员,到会计电算化计算机系统的安全,时刻体现内部控制的重要作用,本文试就会计电算化中就如何加强内部控制及安全保障方面的诸多问题加以说明,并提出解决的方法。 Internal control plays an important role in accounting. After computerized accounting, internal control has become the key to the success or failure of computerized accounting. From the accounting raw data, accounting computerized software and operating personnel to the computerized accounting system Safety, always reflect the important role of internal control. This paper attempts to explain how to strengthen internal control and security in accounting computerization, and puts forward solutions.