随着信息技术的不断发展,会计信息化已成为当前社会发展的趋势。而在会计信息化环境中,企业的内部控制面临着巨大的挑战。同时,当前企业的会计内部控制中还存在着许多问题,因此,促进企业对内部控制系统进行有效地改进与完善势在必行,同时,其还是确保企业生产经营活动顺利、有效进行的有力保障。因此,本文在分析会计信息化特点的基础上,探究会计信息化环境下企业内部控制存在的问题,从而提出有效的措施来改善企业的内部控制。 With the continuous development of information technology, accounting information has become the current trend of social development. In the accounting information environment, the internal control of enterprises is facing huge challenges. At the same time, there are still many problems in the internal accounting control of the current enterprises. Therefore, it is imperative to promote the effective improvement and perfection of the internal control system. At the same time, it is also a powerful guarantee to ensure the smooth and effective operation of the production and operation of the enterprise. . Therefore, on the basis of analyzing the characteristics of accounting informatization, this paper explores the problems existing in the internal control of enterprises under the environment of accounting informatization so as to put forward effective measures to improve the internal control of enterprises.