本文根据内部控制的五个要素内部环境、风险评估、控制活动、信息和沟通和内部监督分别讨论会计信息在内部控制中的具体应用,并简要说明和引用可能涉及到的会计信息的相应方法和指标,并简略探讨在实际运用中可能遇到的实际问题,就现有会计信息如何应用提出了个人的看法。 This article discusses the specific application of accounting information in internal control based on the five elements of internal control, risk assessment, control activities, information and communication and internal supervision respectively, and briefly describes and cites corresponding methods of accounting information that may be involved and Indicators, and briefly discuss the actual problems that may be encountered in the practical application of the existing accounting information on how to put forward personal views.