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随着信息技术的迅猛发展,会计信息系统实现了从电算化到信息化的跨越式发展,成为了会计工作的发展趋势,会计信息化对企业内部控制的要求也发生了相应的变化。本文分析了网络环境对会计信息系统的影响并提出加强企业内部控制的对策。
With the rapid development of information technology, accounting information system has realized the leap-forward development from computerization to informationization, and has become the development trend of accounting work. The requirements of accounting informationization to the internal control of enterprises have also changed accordingly. This article analyzes the impact of the network environment on the accounting information system and puts forward the countermeasures to strengthen the internal control of the enterprise.