毕业设计(论文)-会计信息化对企业内部控制制度的影响分析.docVIP

洛阳理工学院毕业设计（论文）PAGE XVIIIPAGE IV会计信息化对企业内部控制制度的影响分析摘要内部控制是进行现代企业管理的一种必不可少的手段,是企业内部各种形式管理控制的总称。会计信息化的发展使企业内部控制的内容、手段都发生了很大变化，在企业信息化管理中，内部控制直接影响企业内部管理的合理性、经济性、效率性；维护资产和资源的安全和完整；影响企业工作的真实性、准确性、可靠性；保证管理决策的贯彻。完善的内部控制体系是现代企业可持续发展的重要管理手段。本文通过对会计信息化条件下企业内部控制形式上和内容上的变化进行分析，发现现行内部控制出现的问题，并探索完善管理信息系统的内部控制的方法。从控制环境、风险评估等方面考虑提出了几点完善企业内部控制制度的建议。 　　 关键词:会计信息化；内部控制；会计信息系统 ；影响及作用。Accounting information on the impact of the internal control system analysis　ABSTRACTInternal control is a modern enterprise management, an essential means of various forms of enterprise internal management control in general. The development of accounting information content of internal control, means great changes have taken place in the enterprise information management, internal controls directly affect the internal management of rationality, economy, efficiency; maintain the security of assets and resources and complete; affect the work of the authenticity, accuracy, reliability; to ensure the implementation of management decisions. Sound internal control system is important for sustainable development of modern enterprise management tools. Based on the accounting information under the condition of internal control changes in form and content analysis found that the existing internal control problems and to explore and improve management information systems of internal control methods. From the control environment, risk assessment and other considerations made several improve their internal control regimeKEY WORDS: Accounting information; internal control; accounting information systems; influence and role　 目 录前言··············································1会计信息化的产生和发展······················21.1物料需求计划软件····························21.2制造资源计划································21.3企业资源计划································2第2章 企业管理信息系统内部控制的重要性···········42.1对风险评估的影响····································42.2对控制活动的重要作用································4第3章 会计信息化对内部控制的影响···················63.1会计信息化的新变化给企业内部控制带来的影响··