随着企业经营环境的变化,跨国经营和对外贸易进一步发展,对我国现存的会计体系提出了更高的要求,完善现存的会计体系已迫在眉睫,以使会计准则和相关会计制度更好地与国际接轨,迎合我国经济发展的需要。本文对会计信息系统及相关内部控制的现状做了梳理和分析,并在此基础上针对性地提出相关对策。 With the change of the business environment, the transnational management and the further development of the foreign trade have put forward higher requirements for the existing accounting system in our country. It is imminent to perfect the existing accounting system so that the accounting standards and related accounting systems can be better coordinated with the international Convergence, to meet the needs of China’s economic development. In this paper, the status quo of accounting information system and its related internal control is reviewed and analyzed. Relevant countermeasures are put forward on the basis of this.