在会计电算化系统建立完善的内部控制制度是确保会计信息高质量的一项重要措施,是建立和完善社会主义市场经济体制的一个必要手段,本文拟以规模较大、业务量较多的单位(包括行政事业单位,大中型企业等)为基点提出我们对会计电算化系统的内部控制制度的一些见解,供大家商榷。 Establishing and perfecting the internal control system in the computerized accounting system is an important measure to ensure the high quality of accounting information. It is an essential measure to establish and perfect the socialist market economic system. This paper intends to take a larger scale and more business volume Units (including administrative institutions, large and medium-sized enterprises, etc.) as a starting point for our computerized accounting system of internal control some of the views for your question.