电算化会计系统对数据的控制比手工数据处理系统更为重要。它不仅关系到会计核算的正确,还关系到审计证据的可靠等许多方面。在电算化会计系统中,控制一词通常是指采取有效的措施避免系统发生错误。为了保证数据的正确性、完整性、真实性而采取的控制措施可称为数据控制。它包括对数据输入、处理、输出的控制,其中重 Computerized accounting system for data control than manual data processing system is more important. It is not only related to the correct accounting, but also related to many aspects of the reliability of audit evidence. In computerized accounting systems, the term control usually refers to taking effective measures to prevent system errors. The control measures taken to ensure the correctness, completeness and authenticity of the data can be referred to as data control. It includes the data input, processing, output control, which weight