The technology of computerized accounting is widely used nowadays but how to strengthen its management has become urgent affairs. Moreover, its DP man-machine interaction and system inter-control programs have made the system control more complicated.

• 会计电算化技术已经普遍应用,如何加强管理已成当务之急,特别是数据处理的人机结合和系统内部控制的程序化,使得会计电算日趋复杂。