曾经一度为拥有先进技术与会计工作相结合的会计电算化而感到自豪的会计人员,惊奇地看到:速度之神奇、技巧之隐蔽、金额之巨大的计算机犯罪投诉案,正纷至沓来。为了杜绝和防止这种轻则威胁财产的安全性和会计信息准确性,重则使公司濒性破产倒闭的计算机犯罪行为的发生,广大会计工作者积极地投入了会计电算化内部控制系统的研究。现在,会计电算化内部控制系统的理论已日趋丰富和完臻,但是其中的一些观点是否客观、能否成立,却值得我们去推敲、去探索。国际上有关专家的论著中,在谈到会计电算化与内部控制系统的问题时,曾提出“应用控制”包括“业务发生控制、输入控制,数 For a time, an accountant who was proud of accounting computerization, a combination of advanced technology and accounting, was amazed to see that the speed of mystery, the covertness of skill, and the huge amount of computer crime complaints came after another. In order to put an end to this kind of safety and the accuracy of accounting information that threaten the property, it will make the occurrence of the computer crime that the company endangered bankruptcy. The majority of accountants actively invest in the system of accounting computerized internal control the study. Nowadays, the theory of accounting computerized internal control system has been increasingly enriched and completed. However, some of these views are objective and can be established. However, it is worth our exploration and exploration. International experts on the subject, talking about accounting computerization and internal control system, had put forward ”application control “ including ”business control, input control, number