浅论网络环境下企件业内部会计控制风险.docVIP

摘 要 企业内部控制是目前学术界和实务界探讨的一个热点问题，特别是在中国迅速融入全球经济，急速建立和完善现代企业制度的背景下，这个问题尤显重要。而内部会计控制系统是内部控制的核心部分，其建立健全与否决定了整个内部控制系统的建立健全程度。随着时代的进步，网络技术的高速发展和广泛应用改变了企业的生存环境和管理理念，网络技术的发展实现了在线办公、移动办公和分散办公等，会计主体不再受传统方式的空间限制，使会计活动能够延伸到全球每一个节点，达到远程处理的目的，网络环境下，信息的来源具有多样性，多渠道性，而大量的会计信息从网络通讯线路传输，很有可能被非法分子或别有用心的人拦截、窃取和篡改。即使是在内部产生的信息也会遭到“病毒”和“黑客”的非法入侵，从而给企业带来巨大的经济损失。外部环境的变化使原有的企业内部会计控制面临着一定的风险和挑战，为此，要确保企业的内部会计控制体系与外部的环境相适应，提出了通过加强数据安全控制、制定新制度、提高会计人员的素质、建立内部审计制度等措施加强与完善网络环境下企业内部会计控制体系。 【关键词】 网络环境；内部控制；会计控制系统 Abstract Enterprise internal control is a hot topic in practice circle and theory circle, especially when china is being merged into global economy rapidly. In the background of establishing and perfecting modern enterprise system, this problem is much more important. And the internal accounting control is the core of enterprise internal control. So whether it is established and perfected well or not relates to the whole internal control. With the progress of times, rapid development and wide application of the network technology change the living environment and management idea of enterprise. Online office, mobile office and dispersion office has been realized by the development of network technology. Accounting entity has not space limitation of traditional way any more. Which make accounting information reaches every node of the whole world, and then achieve the goal of remote control. Under network environment, the information source has diversity and multi-channel nature. Massive accounting information transmits form network communication line, which may be intercepted, wiretapped or tampered by lawbreakers or bad-intention persons. Even the information form inner part can be illegal attacked, thus enormous economic loss will be produced. The change of external environment brings a certain risk and challenge to the internal accounting control of enterprise. Therefore, in order to ensure that internal accounting control is agree with the external environment, strengthen the control of