The consummation but effective internal accountant controls, tostrengthens the unit to manage, protects the unit property security,guaranteed the unit accounting information is real and the integrity,prevented corrupts practices the behavior and so on to have positivelyimpels with the promoter action, along with accountant thecomputerization popularization application, proposed to the internalcontrol system the new request, also has simultaneously brought thenew question and the challenge. Accountant the computerization causesat the same time which accountant the quality of the work and theefficiency enhances, also controlled the system to original internalaccountant to have the enormous impact, many new questions urgentneeds were solved, studied accountant under the computerizationcondition internal accountant controlled appears extremelyimportantly, this was a goal which this article wrote. This articlestudies in the predecessor in the foundation, take the land tax systemas the example, first introduced this system accounting undercomputerization condition internal accountant controls the existencethe question, then carries on the reason analysis, after but proposedthe simple countermeasure, consummates this system accounting underthe computerization condition internal accountant controls.
Key word: Accountant the computerization, internal accountantcontrols, land tax system