会计信息化视角下的企业内部控制问题——宜兴优佳会计教育（Enterprise internal control problem under the perspective of accounting informationization - yixing youjia accountant education）.docVIP

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会计信息化视角下的企业内部控制问题——宜兴优佳会计教育（Enterprise internal control problem under the perspective of accounting informationization - yixing youjia accountant education）.doc

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会计信息化视角下的企业内部控制问题——宜兴优佳会计教育（Enterprise internal control problem under the perspective of accounting informationization - yixing youjia accountant education）

会计信息化视角下的企业内部控制问题——宜兴优佳会计教育（Enterprise internal control problem under the perspective of accounting informationization - yixing youjia accountant education） Enterprise internal control problem under the perspective of accounting informationization - yixing youjia accountant education Domestic and foreign researches on internal control problems have been around for a long time. With the development of IT industry and network technology in recent years, accounting informatization has been widely explored and implemented in China. Accounting information in enterprises vigorously and the construction of internal control under the new situation, how to strengthen and perfect the internal control under accounting informationization, has become the current of the main problems in the enterprise. The relationship between accounting informatization and internal control (1) the effect of accounting information on internal control. 1. Expanded internal control. Accounting information made the internal control of accounting personnel, system, information processing method and program to control the development of the personnel, computer and system control, more focus on the enterprise internal management. The complexity of the establishment and operation of accounting information system has added new contents to accounting work, such as sales forecasting and human resource planning. The processing of accounting information is transferred by hand to computer processing, and the internal control is transferred to the functional department and the computer data processing department. 2. Internal control mode changes. The realization of accounting informationization relies on the high speed and stability of the computer, the high integration of the computer, the strong logical judgment and reasoning ability, the conveying information from the point to the face etc. The internal control under accounting informationization is implemented by the people through the computer, mainly dep