会计信息化环境下的内部控制-会计学专业论文.docxVIP

PAGE PAGE 3 摘要 会计自从产生后不久就和控制结下了不解之缘。会计职能之一就是控制。 内部控制作为管理企业的重要工具之一，一直得到会计界和企业界人士的极大 关注。随着以计算机网路为代表的信息技术迅猛发展, 当今社会已经进入了一 个全新的数字化时代，产业信息化步伐加快，更多的数据凭借计算机网络的方 式传输和处理，这一切都使企业信息处理的运作环境和运行方式发生了巨大的 变化。信息化技术给会计工作带来便捷的同时,也使会计信息系统成为提高企业 管理效果和效率的有效工具。这使得相对应的企业内部控制也增加了新的工作 内容和控制措施。 内部控制在会计信息化的环境下从范围到方式都发生了根本性的变化，我 们的企业也应该顺应时代的潮流适时的改变内部控制的具体实施措施。因此本 文从介绍会计信息化和内部控制相关理论入手，对内部控制在原来传统手工核 算的体系中和现在会计信息化环境下所体现出的不同特征比较分析，就如何完 善会计信息化内部控制制度进行有益的探讨并提出建议，最后结合最新的会计 业务流程再造的简单案例，指出内部控制完善的新思路，让内部控制在会计信 息化的全新平台上发挥其保障企业经营目标顺利实现的伟大使命。 【关键词】 会计信息化 内部控制 会计业务流程再造 Abstract Since shortly after the election of the accounting and control of the indissoluble bond one of the accounting functions of the control. Internal control as an important tool for managing enterprise has been the accounting profession and the business people of great concern. Along with the computer network as represented by the rapid development of information technology in todays society has entered a new digital age, to accelerate the pace of industrial information, more data by virtue of the way the computer network transmission and processing, all of the enterprise information processing environment and the operation mode of operation has undergone tremendous changes. Information technology brings convenience to the accounting work, but also to improve the accounting information system to become effective and efficient business management and effective tool. This makes the internal control corresponding to the new work has also increased the content and control measures. Internal control of accounting information in the environment to the way from the scope of fundamental changes have taken place, our business trend of the times should also be timely to change the concrete implementation of internal control measures. This article from the introduction of the internal control of accounting information and the theory of starting the internal control in the original traditional manual system of accoun