CAJ | 학술논문

　　会计电算化提升了财务管理的效率。但也给企业内部控制带来了新挑战，如风险防范措施不全面、内部控制意识薄弱，工作业务效率低下。本文围绕会计电算化控制的目的，针对信息技术环境下企业内部控制存在的特殊风险进行分析，并提出相应内部控制的措施。
　　회계전산화제승료재무관리적효솔。단야급기업내부공제대래료신도전，여풍험방범조시불전면、내부공제의식박약，공작업무효솔저하。본문위요회계전산화공제적목적，침대신식기술배경하기업내부공제존재적특수풍험진행분석，병제출상응내부공제적조시。
Computerized accounting enhances the efficiency of financial management, but also has brought new challenges to the enterprise internal control, such as, not comprehensive risk prevention measures, weak internal control awareness, low work efficiency, and so on. Based on the purposes of computerized accounting control, according to the analysis of the special risks of enterprise internal control under the information technology environment, this paper puts forward the corresponding measures of internal control.