电子技术的迅速发展和电算化信息系统的普及运用,加快了会计数据处理的速度,会计核算的准确性和可靠性得到了很大的提高,但也给内部控制带来了新的问题和挑战。本文分析了网络环境下会计信息内部控制存在的问题,提出加强系统开发控制、组织与管理控制、系统管理和系统维护控制、网络安全控制和培养复合型人才等建议,对防范计算机舞弊具有一定的现实意义。 The rapid development of electronic technology and the popularization and application of computerized information system have accelerated the speed of accounting data processing. The accuracy and reliability of accounting have been greatly improved, but also brought new problems to internal control. challenge. This paper analyzes the problems existing in the internal control of accounting information under the network environment, puts forward some suggestions to strengthen the control of system development, organization and management, system management and system maintenance, network security control and training compound talents, Realistic meaning.