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随着网络技术的发展,会计信息系统被带入了互联网世界,这无疑冲击着企业的传统管理模式,促进了会计工作效率的提高,但同时给会计信息系统的安全带来了新的挑战。本文根据网络环境下会计信息控制的特点,针对会计信息系统内部控制存在的缺陷,对网络会计信息系统下如何加强和完善内部控制提出了相关对策建议。
With the development of network technology, accounting information system has been brought into the Internet world, which undoubtedly impact the traditional management mode of enterprises and promote the efficiency of accounting work, but at the same time bring new challenges to the security of accounting information system. According to the characteristics of accounting information control in network environment, this paper proposes the countermeasures and suggestions on how to strengthen and improve the internal control in the network accounting information system according to the defects of internal control of accounting information system.