试论会计电算化的内部控制

Internal control in accounting computerization

论述了建设会计电算化内部控制的必要性，从系统开发控制、组织和管理控制、操作控制、安全保密控制四方面介绍了其内部控制内容，确保企业财产的安全。

The necessary to carry out internal control in accounting computerization is discussed. From system development, organization, management control, operation control and security control internal control contents are introduced in order to protect enterprise properties.