网络环境下会计控制若干问题探讨-毕业(学术)论文设计.docVIP

lw 网络环境下会计控制若干问题探讨 摘 要 会计控制是财务管理的重要环节，与财务预测、财务决策、财务分析与评价一起成为财务管理的全部职能。随着当下网络技术的广泛应用，网络开放共享的特点给企业会计控制带来了新的问题和挑战。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，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会计控制面临着一定的风险和挑战，为此，要确保企业的会计控制制度与外部的环境相适应，就需要对传统的企业会计控制制度进行修改和完善。从实际需要和经济管理的角度来看，加强会计控制是提高经济管理水平、增加管理时效性和科学性的客观要求。 本文对会计控制的变化进行了说明，对网络环境给会计控制的带来的新的问题及挑战进行了分析，进而针对风险完善基于网络环境下的企业会计控制制度，从而规避风险，使其能够适应外部环境的变化，从而使企业的发展能与时代同步。 关键词：网络环境，会计信息系统，会计控制 Network Environment Issues of Accounting Control Author: Yang Qiuhong Tutor: Wu Yingchun Abstract Accounting control is an important part of financial management, and financial forecasting, financial decision-making, financial analysis and evaluation of financial management with a full function. Open sharing of the characteristics of the network accounting control to the enterprise has brought new problems and challenges.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. 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, it is necessary to modify and perfect the internal accounting control system of traditional way. From actual needs and economic management perspective, strengthen accounting control