会计信息化对公司治理和内部控制的影响.doc

西安培华学院本科毕业论文（设计） FILENAME 2B081215刘春-会计信息化对公司治理和内部控制的影响-何丽婷 PAGE PAGE 17 会计信息化对公司治理和内部控制的影响 摘 要 随着现代信息技术的发展和网络时代的到来，社会各个方面都产生了变革，同时也给会计工作带来了机遇和挑战。这些年来，虽然我国财政部在加强公司治理和内部控制方面做了不少努力，对于加强公司治理和内部控制、整顿和规范市场经济秩序起着一定的促进作用，但对于会计信息化背景下的企业公司治理及内部控制方面的研究还存在许多不足之处。基于此，本文从会计信息化的产生与发展引入，阐述了内部控制对企业会计工作的影响以及加强内部控制的重大意义，进而论述了公司治理与内部控制的概念和相互关系、公司治理下内部控制的完善及公司治理与内部控制对企业的重要性。通过阐述公司治理和会计信息化的相互联系，指出我国公司治理的现状及对会计信息系统产生的影响同时提出了完善公司治理几项建议，最后从会计信息化对内部控制的影响出发，指出了在会计信息化条件下内部控制的完善对实现会计信息化的意义。 关键词：会计信息化；公司治理；内部控制 Effects of accounting information on corporate governance and internal control Abstract Along with the development of the modern information technology and network time arrival, social each aspect produces change, but also to the accounting work brought the opportunity and the challenge. Over the years, though China's ministry of finance in the strengthening of corporate governance and internal control of the many efforts, to strengthen corporate governance and internal control, improve and standardize the order of the market economy plays a certain role in promoting, but for accounting information under the background of the enterprise management and internal control, there are many disadvantages. Based on this, this paper, from the accounting information production and the development of introduction, expounds the internal control of enterprise accounting work and strengthen the effect of internal control of great significance. And then discusses the company governs with the internal control concept and the relationship between corporate governance and internal control and the perfection of corporate governance and internal control on the importance of the enterprise. And explains the corporate governance and accounting information to each other in China, and points out that the corporate governance and the status of accounting information system to the influence of perfecting corporate management and puts forward several Suggestions, finally from the accounting