当今社会信息技术高速发展,电算化已经得到了广泛的应用,尤其是在会计行业。因此会计信息化是大势所趋势在必行的,在这个大的环境之下,企业内部的控制体系必须进行重新飞构建,从而使得企业风险得到控制和防范,这也是目前大多数企业亟待解决的问题。科技是一把双刃剑,会计信息化虽然提高了效率,但是,近些年来全球各地的造假事件屡屡出现,而且手段一次比一次高明,从而让很多人对目前会计的信息质量半信半疑,对会计人员的状况也不敢轻信。随着一系列问题的出现,我国财政部门在治理和整顿会计行业上做出了很多的努力,从而加强了会计的企业内部的控制,但是,目前还仍然存在很多的漏洞和不完善的地方需要进一步加强和改善,所以我们仍然需要对会计信息化环境下企业内部控制问题探析。 Today’s rapid development of social information technology, computerization has been widely used, especially in the accounting profession. Therefore, the accounting information is the trend of the trend is imperative, in this environment, the internal control system must be re-fly construction, so that corporate risk control and prevention, which is currently most enterprises need to be solved . Science and technology is a double-edged sword. Though accounting informationization improves efficiency, in recent years, many cases of counterfeiting have appeared repeatedly and the methods have been clever and clever. As a result, many people are half-doubt on the current accounting information quality, The status of the staff can not believe it. With the advent of a series of problems, treasury departments in our country have made a lot of efforts in the management and reorganization of the accounting profession, thus strengthening the internal control of the accounting firm. However, there are still many loopholes and imperfect local needs Further strengthen and improve, so we still need to analyze the problem of enterprise internal control under the environment of accounting information.