Enterprises established accounting system upgrade to the enterprise benefits and progress,but also to bring some new management issues.In view of this situation,this discussion is the establishment of the system of internal accounting control system upgrade.An overview of the accounting computerization,their internal control and internal control systems,in form,target,scope,content creation four expounded computerization system of internal accounting controls.Discussed from systems development and development control,management control,how to develop three - to-day control of the accounting system of internal control system upgrade and a business case for measuring design of the accounting system of internal control systems upgrade.