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伴随市场经济的高速发展,现代企业制度正日渐成为企业经营管理的主流模式,现代企业制度要求企业会计系统应由核算型转变为管理型。同时,伴随信息技术的发展与革新,网络信息化增加了会计信息系统的内部控制的难度,主要体现在会计信息的失真、传统企业组织制度控制能力的削弱、用户的识别与验证困难等。针对会计信息系统内部控制面临的新挑战,本文在会计管理职能的强化、网络安全环境的改善、组织制度的明晰以及会计信息失真的防范四个方面提出了加强其内部控制的政策建议。
With the rapid development of market economy, the modern enterprise system is gradually becoming the mainstream mode of business management. The modern enterprise system requires that the accounting system of enterprises should be changed from accounting to management. At the same time, with the development and innovation of information technology, network informatization increases the difficulty of internal control of accounting information system, which is mainly reflected in the distortion of accounting information, the weakening of the control ability of traditional enterprise organizational system and the difficulty of user identification and verification. In response to the new challenges faced by the internal control of accounting information system, this paper puts forward some policy suggestions to strengthen its internal control in four aspects: strengthening accounting management functions, improving the network security environment, clarifying the organizational system and preventing accounting information distortion.