进入21世纪以来,随着计算机的普及和网络时代的到来,社会发展越来越向信息化方向发展,同时,这也为国内各个企业提供了较好的网络环境。在这样的背景下,企业发展对内部会计审计的要求越来越高,所以企业要想在这样的背景下仍能够在市场竞争中占据有利的优势,就必须不断完善自己的内部体系,达到满足企业发展的需要。下面,笔者就以石油企业为例,对网络环境下企业内部会计控制体系存在的问题进行具体分析,并针对性的给出了在网络环境下石油企业内部会计控制体系运行的对策。 Since the beginning of the 21st century, with the popularization of computers and the advent of the Internet age, social development has become more and more informative. At the same time, it has provided a good network environment for all domestic enterprises. In this context, the development of enterprises on the internal audit requirements are getting higher and higher, so in order to still be able to occupy a favorable position in the market competition under such a background, enterprises must constantly improve their own internal systems to meet The needs of business development. Next, the author takes the petroleum enterprise as an example, analyzes the problems existing in the internal accounting control system of the enterprise in the network environment, and gives some countermeasures to the operation of the internal accounting control system of the petroleum enterprise in the network environment.