21世纪以来,随着计算机技术的迅猛发展,会计电算化由简单的数值计算发展到全面数值核算,进而到具有人工智能的会计管理信息系统阶段,会计电算化进一步向深层次发展,这些变革给企事业单位带来巨大效益的同时,也给企事业单位的内部控制带来更严峻的考验。财政部颁布的《内部会计 Since the 21st century, with the rapid development of computer technology, accounting computerization has been developed from simple numerical calculation to comprehensive numerical calculation, and then to the stage of accounting management information system with artificial intelligence. Accounting computerization has further developed to a deeper level. In the meantime, the reform brought great benefits to enterprises and institutions, but also brought more severe tests to the internal control of enterprises and institutions. Ministry of Finance promulgated the "internal accounting