近年来随着我国信息化的不断进步,传统的企业会计内部控制体系也逐渐展现出了局限性。信息化的发展一方面给我国的会计信息内部控制带来了挑战,一方面也提供了更多的机遇,因此,在当前社会环境下一定要积极的利用会计信息化,促使内部控制更加有效。本文主要对会计信息化对企业内部控制的影响和有效对策进行了分析,希望为我国的企业发展为提供有益帮助。 In recent years, with the continuous progress of our country’s informationization, the traditional internal control system of enterprise accounting has gradually shown its limitations. On the one hand, the development of informatization poses challenges to the internal control of accounting information in our country. On the other hand, it also provides more opportunities. Therefore, under the current social environment, we must make full use of the informatization of accounting to make the internal control more effective. This article mainly analyzes the influence of accounting informatization on the internal control of enterprises and the effective countermeasures, hoping to provide useful help for the development of our country’s enterprises.