在手工会计下,有岗位责任制和各种内部牵制等一系列比较成熟的内部控制来保证手工会计信息的真实性、准确性、完整性。计算机的引入使得内部控制从形式、内容、重点都产生了一些影响。随着科学技术的发展,会计电算化取代手工记帐已是大势所趋。并且使会计核算从单纯的记帐、报帐职能 Under manual accounting, there are a series of relatively mature internal controls such as post responsibility system and various internal controls to ensure the authenticity, accuracy and completeness of manual accounting information. The introduction of computer makes internal control have some impact from the form, content, focus. With the development of science and technology, accounting computerization to replace manual accounting is the trend of the times. And make accounting from a simple accounting, reporting functions