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会计信息系统,是一种以计算机为主要工具来进行会计核算,整理分析会计信息,向会计信息使用者提供所需会计数据,辅助他们从事生产经营活动的预测、决策,提高企业管理水平与经济效益;而内部控制则是指为保证企业财务活动有序进行、运作正常、实现企业价值最大化而进行的控制行为。随着互联网信息技术的发展,会计信息系统在企业财务管理中得到广泛应用,也给企业内部控制带来了新的机遇和挑战。会计信息系统内部控制有利有弊,它作为企业内部控制的关键,对企业的经营管理有着不可忽视的影响。本文在介绍了会计信息系统内部控制发展现状的基础上,进一步探讨了会计信息系统内部控制所面临的风险和不足,并提出了应对策略,最后给出了结论。
Accounting information system, is a computer as the main tool for accounting, collation and analysis of accounting information, accounting information to provide the necessary accounting data to assist them in the production and business activities in the forecast, decision-making, improve business management and economy While the internal control refers to the control activities conducted to ensure the orderly conduct of the financial activities of the enterprises and the normal operation of the enterprises so as to maximize the value of the enterprises. With the development of Internet information technology, accounting information system has been widely used in enterprise financial management, and also brought new opportunities and challenges to internal control of enterprises. The internal control of accounting information system has both advantages and disadvantages. It plays a key role in the internal control of an enterprise and has a significant impact on the operation and management of an enterprise. Based on the introduction of the status quo of internal control of accounting information system, this paper further explores the risks and deficiencies in the internal control of accounting information system and puts forward the coping strategies. Finally, the conclusion is given.