毕业设计（论文）--会计信息环境下企业内部控制调查分析.docVIP

本科生毕业论文(设计) 会计信息环境下企业内部控制调查分析 ——以奥克斯集团为例 姓　　名 　　号 专　　业 指导教师 随着会计核算软件的成熟以及网络技术的普及，企业内部控制环境将发生深刻的变化，使传统的内部控制体系面临着新的挑战。众所周知，企业内部控制的职能贯穿于企业经营活动的各个方面、所有环节，像一个链条一样，连着企业的经营命脉。而会计信息化过程则是该链条中不可或缺的关键环节。企业会计信息化系统直接影响着内部控制系统的运行效率。良好的会计信息化，可以使管理者及时掌握企业的运营状况，能够促进内部控制系统的有效运行。本文是以奥克斯集团信息化环境下内部控制为题，通过对内部控制理论的概述及影响内部控制的关键因素的分析，针对奥克斯集团在信息化进程中所存在和暴露的种种问题，着力讨论问题出现的各种原因，借助内部控制整体框架理论，力求建立适合奥克斯集团在信息化环境下内部控制及相应的防范措施，并为其他类似企业提供良好的借鉴作用。 关键词：信息化；内部控制；奥克斯 Abstract With the maturity of accounting software and the popularization of the network technology, the enterprise internal control environment will occur profound changes and make the traditional internal control system be confronted with new challenges. As is known to all，the enterprise internal control functions go throughout all aspects of the business activities of enterprises, all links, like a chain attached to the management of the enterprise, as lifeblood. The accounting information process is the indispensable key link of the chain. Enterprise accounting information system directly affects the operation efficiency of internal control system. Great accounting information can enable managers to keep abreast of the operational status of enterprise internal control system, which can promote the effective operation. This paper is under informatization condition extension of a group of internal control issues, through an overview of internal control theory and the influence of internal control key factors in the analysis of the extension of a group, existing in information process and exposure problems, discussing the various causes of problems. With the help of internal control overall frame theory, striving to establish suitable for extension of the information-based environment group of internal control and the corresponding preventive measures, which will also provide good reference for other similar enterprises. Key Words: Information-based Environment; Internal Control ; AUX 目 录 引言 1 一、企业会计信息化与内部控制的基本理论 2 （一）会计信息化概述 2 1.会计信息化的概念及发展