摘要本文从会计电算化的应用及现状谈起，指出会计电算化为实施会计控制提供了众多机遇，同时也对会计的内部控制提出了严峻的挑战，并且探讨了内部控制制度如何适应会计电算化，如何更好的发挥电算化快捷、准确的优势，同时又建立严格的内控制度，使两者能够相辅相成，为企业的经营、发展提供良好的平台。关键词：会计，电算化，内控，制度Abstract-I-Theapplicationthatthistextfromtheaccountingelectricityisspentreachespresentsituationwhatissaid,pointsoutthataccountingelectricitycalculatingisforimplementationaccountingcontrolhasprovidedmultitudinousopportunities,andhasalsoputforwardsternchallengetheatthesametimetothebuilt-incontrolofaccounting,andhasinquiredintohowthebuilt-incontrolsystemsuitstheaccountingelectricitytospend,howbettergivesplaytothepromptandaccuratesuperiorityofelectricitycalculating,andthecontroldegreeinsidetheatthesametimeandbuildsisstrictmakesbothcansupplementandcomplementeachother,managementanddevelopmentfortheenterpriseprovidesgoodtheterrace.Key：electricityisspent；accounting；interioraccuse；system-II-目录摘要.......................................................................................................................................III引言.........................................................................................................................................11会计电算化的应用及现状.....................................................................................................21.1会计无纸化存在的问题..............................................................................................21.2电子数据的审核和确认..............................................................................................21.3会计电算化工作中的安全问题..................................................................................22内部控制制度的含义及作用.................................................................................................32.1内部控制制度的含义..................................................................................................32.2内部控制制度的作用..................................................................................................33会计电算化对内部控制制度的影响.....................................................................................43.1电算化会计要求提高内部控制的计算机技术和手段..............................................43.2电算化会计要求加强操作人员的职能控制..............................................................43.3电算化会计要求加强各种数据的保管......................................................................43.4电算化会计要求加强网络功能..................................................................................54如何推动内控制度适应会计电算化.....................................................................................64.1要做好管理基础工作和会计基础工作......................................................................64.2加强操作程序的控制..................................................................................................64.3严格机构和人员管理与控制......................................................................................64.4加强系统安全与网络的安全控制..............................................................................64.4.1加强系统安全控制.................................................................................