当前,越来越多的企业正在运用会计信息系统,会计信息化的推广提高了企业管理的科学化水平和管理效率,具有较大的优势,但同时会计信息化也会产生不少的风险因素,给企业带来潜在威胁。强化企业内部控制,对于有效应对信息化带来的不确定因素,规避风险具有重要意义。本文简要介绍了会计信息化条件下存在的各种内部控制问题,并针对性地给出了优化内部控制的建议和举措。 At present, more and more enterprises are using accounting information system. The promotion of accounting information technology has raised the scientific level and management efficiency of enterprise management, which has a great advantage. But at the same time, accounting informationization also has a lot of risk factors , To bring potential threats to the enterprise. Strengthening internal control of enterprises is of great significance to effectively deal with the uncertainties brought by informationization and risk aversion. This article briefly introduces various internal control problems under the condition of accounting informatization and gives some suggestions and measures to optimize internal control.