会计信息化环境下W企业内部控制问题及对策研究.docxVIP

PAGE 27 会计信息化环境下W企业内部控制问题及对策研究 摘要：随着计算机网络技术和信息技术在各个领域的渗透，会计行业踏上了信息化改革的路程。在会计信息化的建设过程中，会计数据的日常处理直接转移给了会计信息系统，会计人员的职能逐步转向了管理、分析与辅助决策。企业需要优化其内部控制以适应新环境下的工作需要，以保证企业战略目标的达成。 本文在熟悉国内外相关法律法规和阅读国内外优秀前辈研究成果的基础上，对会计信息化和企业内部控制从含义、特征、原则等方面做了系统性的阐述，从内部控制的范围、形式、难度和会计信息化的建立、质量等角度探讨了两个对象之间互相促进的关系。在完成了相关理论梳理的前提下，重点关注会计信息化环境下企业内部控制存在的问题并探讨其对策。以W企业作为实例，通过调查研究，总结会计信息化环境下W企业的内部控制在组织架构、权责划分、数据、信息传递、监督等方面存在的问题，并且从企业各个层级员工的角度分析原因，最后针对其存在的问题一一给出具体解决对策。 关键词:会计信息化；企业内部控制；问题及对策 Research on Internal Control Problems and Countermeasures in Accounting Information Environment Abstract：With the penetration of computer network technology and information technology in various fields, the accounting industry has embarked on the path of informatization reform. In the process of accounting informationization, the daily processing of accounting data was directly transferred to the accounting information system, and the functions of accounting personnel gradually shifted to management, analysis and decision-making. Companies need to optimize their internal controls to meet the needs of the new environment to ensure that the companys strategic goals are achieved. On the basis of familiarity with relevant laws and regulations at home and abroad and reading the research results of outstanding seniors at home and abroad, this paper systematically expounds the meaning, characteristics and principles of accounting informationization and internal control, from the scope and form of internal control. The difficulty and the establishment and quality of accounting informationization explore the relationship between the two objects. Under the premise of completing the relevant theory, the paper focuses on the problems existing in the internal control of the enterprise under the accounting information environment and discusses its countermeasures. Taking W enterprise as an example, through field investigation and research, it summarizes the problems existing in the internal control of W enterprise in the accounting