一、电算化会计系统对内部控制的特殊要求主要体现在以下几方面:1.计算机的使用改变了企业会计核算的环境企业使用计算机处理会计和财务数据后,企业的会计核算的环境发生了很大的变化,会计部门的组成人员从原来由财务、会计专业人员组成,转变为由财务、会计专业人员和计算机数据处理系统的管理人员及计算机专 First, the computerized accounting system for internal control of the special requirements are mainly reflected in the following aspects: 1. The use of computers changed the environment for enterprise accounting Enterprise using computer processing accounting and financial data, the enterprise accounting environment has occurred A great change, the accounting department of the composition of the staff from the original financial, accounting professionals, into the financial, accounting professionals and computer data processing systems managers and computer professionals