信息化环境下企业内部控制探析.doc

信息化环境下企业内部控制探析【毕业论文+文献综述+开题报告+任务书】 (2011届) 毕业论文(设计) 题 目: 信息化环境下企业内部控制探析 姓 名: 专 业: 会 计 学 班 级: 学 号: 指导教师: 导师职称: 2011年 5 月 12日 摘 要:随着计算机和信息技术的迅速发展,企业信息系统的运作环境和运行方式发生了深刻的变革,信息技术给会计工作提供了全新的方法,但也给企业内部控制带来了新的工作内容和新的控制措施。我们必须重新审视企业现有的内部控制模式和内部控制观念,从内部控制的特点出发,设计出信息化环境下企业内部控制流程,探索与企业会计信息环境相配套的内部控制模式。 本文在分析信息化环境下企业内部控制现状的基础上,指出信息化环境下企业内部控制存在的问题,并提出了提高企业对内部控制的重视程度,加快信息化建设进程,建立规范化的内部控制制度,加强内部控制体系的运行,以及提高企业管理人员的自身素质等完善措施。 关键词:信息技术;内部控制;控制环境;会计信息化 Abstract:Along with the computer and the rapid development of information technology, enterprise information system work environment and operation mode changed for accounting work, information technology provides a new method. At the same time, also let the accounting information system development into a network into symbol information system, improve the working efficiency of the enterprise management, but also to the enterprise internal control brings new content and new control measures. We must re-examine the enterprise existing internal control mode and internal control concepts, from the characteristics of internal control, the design gives information under the environment of enterprise internal control procedures, and explore the enterprise accounting information environment to supporting the internal control mode Based on the analysis of internal control in enterprises, informational environment based on the present situation of information environment, points out existing problems of internal control in enterprises, and puts forward the improving enterprise of internal control value degree, accelerate the standardization of the informatization construction, establish the internal control system, and strengthen the internal control system, and improve the operation of the enterprise management personnel quality of their own perfect measures Key Words:Information