以计算机网络技术为载体和形式的会计电算化管理已成为财会事业发展的必然趋势,要加强会计电算化管理,就要不断地完善内部控制,以保障会计电算化管理的合理性、规范性。因此,必须深入分析企业会计电算化管理给内部控制所带来的影响,进而制定行之有效的策略,以逐步解决会计电算化内部控制的主要问题。 To computer network technology as the carrier and the form of computerized accounting management has become the inevitable trend of the development of accounting, to strengthen the accounting computerized management, we must continue to improve the internal control in order to ensure the rationality of computerized accounting management, Normative. Therefore, it is necessary to thoroughly analyze the impact of computerized accounting management on internal control, and then to develop effective strategies to gradually solve the main problems of internal control of computerized accounting.