3、计电算化实施的具体情况，对内部控制的特点、现状、问题、风险和影响等问题进行了分析和探讨，并提出确保企业实行会计电算化后系统能够安全有效运行的方法及措施。关键词:会计电算化；会计系统；内部控制I黑龙江工程学院本科生毕业设计ABSTRACTThe computerizedaccounting refers to computer-basedcontemporary electronictechnologyandinformationtechnologyisapplied totheaccountin
4、gpractice, theuseofelectroniccomputersfor bookkeepingaccountsreimbursement, changethetraditional manualmodeofoperation, the accountinginformationmore quicklyandmore accurately. Inrecentyears, asawayto raisethequalityofaccountinginformation system of
5、internalcontrolmechanism ofcomputerizedaccounting by accounting researchers, followtherelevantlawsandregulationsoftheinternalcontrol caneffectivelymake more safetyandintegrityof assets. Tostrengthenthe internalcontrol isveryimportantforthe research,
6、relevantdepartmentsandunits havebeendeveloped related standards andopinions, topromotetheestablishmentofasoundinternalcontrol unit process. However, thedevelopmentofcomputerizedaccounting internalcontrolbutalsobrought newproblemsandchallenges. Thispa
7、per onthebasisofrelevantresearch, combinedwithChina's current situation of theimplementationof computerizedaccounting, the characteristicsandproblemsof internalcontrolpresentsituation, problemsand risksand effects wereanalyzedanddiscussed, andputforw
