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随着科学技术的快速发展,我国已经步入计算机网络时代,使得企业内部会计信息系统的内部控制工作面临新的机遇和挑战。传统的会计信息系统内部控制方式已经不能满足当前社会发展环境的需要,必须采取有效的措施,提高风险意识,加强风险评估和监督,才能使内部控制工作更加科学化和系统化。本文通过网络环境对会计信息系统内部控制的影响进行分析,阐述了改善会计信息系统内部控制的具体措施。
With the rapid development of science and technology, our country has entered the era of computer network, making the internal control of the internal accounting information system of the enterprise facing new opportunities and challenges. The traditional internal control of accounting information system can not meet the needs of the current social development environment, we must take effective measures to enhance risk awareness and strengthen risk assessment and supervision in order to make the internal control more scientific and systematic. This article analyzes the influence of the internal control of accounting information system through the network environment and elaborates the concrete measures to improve the internal control of the accounting information system.