随着社会经济以及科技的发展,计算机技术逐渐在企业财务会计工作中普及,会计电算化得以发展,会计管理工作效率由此得以大幅度提高。而财务控制工作的质量直接影响到企业各项经济决策的科学性与合理性,且会计电算化又是企业财务会计工作步入现代化阶段的重要标志,因此提高会计电算化管理的内部控制水平尤为重要。 With the development of social economy and science and technology, computer technology is gradually popularized in enterprise financial accounting work, accounting computerization can be developed, and the efficiency of accounting management can be greatly improved. However, the quality of financial control work directly affects the scientific and reasonable economic decision-making of enterprises. Accounting computerization is also an important symbol of the enterprise’s financial and accounting work going into the modernization stage. Therefore, the internal control of computerized accounting management should be improved Level is particularly important.