一、强化会计电算化信息系统内部控制的必要性计算机在会计领域的广泛应用不仅改变了传统会计核算手段,使数据处理更快更准确,而且节约了人力、物力,提高了会计工作效率。但会计电算化信息系统同时也改变了会计核算程序、 I. The Necessity of Strengthening the Internal Control of Computerized Accounting Information System The extensive application of computer in the field of accounting has not only changed the traditional accounting means, made data processing faster and more accurate, but also saved manpower and material resources and improved the efficiency of accounting work. However, computerized accounting information system also changed the accounting procedures,