内部控制关系到企业财产物资的完整，关系到会计系统对企业经济活动反映的正确性和可靠性。企业为实现既定的管理目标，必须建立完整的内部控制制度，以保证企业安全、有序、健康的发展。随着信息技术的发展和应用，会计电算化广泛的应用到企业当中，企业会计核算和会计管理的环境发生了很大的变化。由于信息技术的运用，给企业的内部控制带来了许多前所未有的新问题和新挑战，加大了会计工作内部控制的难度，并且相当多的企业在建立电算化会计信息系统的时候对相应的内部控制体系重视不够。因此，建立完整的适合会计电算化的企业内部控制制度具有十分重要的意义。
本文通过学习会计会计电算化以及内部控制相关理论，从内部控制环境的变化，内部控制手段的变化等方面，分析了会计电算化环境下企业内部控制与传统的手工会计内部控制的区别。仔细研究了当前会计电算化环境下企业内部控制所存在的问题，包括会计电算化人员、会计软件、电算化基础工作地管理以及电算化内部审计四个方面，并针对每一个问题提出了建立和完善会计电算化内部控制的措施，从而发挥内部控制对企业管理的有效作用，保证会计信息的真实可靠。
关键词：会计电算化；会计信息；内部控制

Internal controls related to the business of property and materials integrity, related to the accounting system reflects the economic activities of enterprises of the correctness and reliability. Enterprise management to achieve the established goal, we must establish a complete system of internal controls to ensure that enterprise security, orderly and healthy development. With the development of information technology and application of a wide range of computerized accounting applications to enterprises, enterprise accounting and accounting management of the environment has changed. As a result of the use of information technology, internal control to the enterprise has brought an unprecedented number of new problems and new challenges, increased the difficulty of accounting internal controls, and a considerable number of enterprises in the establishment of computerized accounting information system, when the corresponding internal control system has not placed enough emphasis. Therefore, for the establishment of a complete business Accounting system of internal control is very important.
In this paper, computerized accounting and internal control of accounting theory, from the internal control environment, changes in internal controls and other means, the analysis of computerized accounting internal control environment and the traditional manual accounting distinction between internal control. Careful study of the current Accounting internal control environment that exists, including computerized accounting personnel, accounting software, computerized management of the basic work and computerization of four aspects of internal audit, and for every problem the establishment and improvement of computerized accounting internal control measures for internal control in order to play an effective role in corporate governance to ensure true and reliable accounting information.
Key words: Accounting; accounting information; internal control