会计电算化下的有效计算机软件应用控制

Effective Control of Computer Software Applications Under Accounting

改革开放以来，我国的会计电算化工作已经取得了长足进步，各类财务软件得到了广泛应用。但由于财务工作本身的特点、网络技术的飞速发展、电子商务的迅速兴起，一些先进的、现代化的事物不断涌现，对会计电算化系统提出了更高的要求。

Since the reform opening up,our country＇s accounting computerization has made great progress,all kinds of financial software has been widely applied.But because of financial work itself characteristic,the rapid development of network technology, electronic commerce rapid rise,some advanced and modem things constantly emerging, computerized accounting system to set a higher request.