随着网络技术的发展,会计电算化信息系统被带入了互联网世界。这无疑使电算化会计系统的内部控制更加完善,促进了会计工作效率的提高,但同时给企业会计电算化信息系统的安全带来了新的挑战。因此必须根据网络环境下会计电算化信息系统内部控制的特点,针对会计电算化信息系统内部控制存在的缺陷提出相应的对策。 With the development of network technology, computerized accounting information system has been brought into the Internet world. This will undoubtedly make the internal control of the computerized accounting system more perfect and promote the improvement of the accounting work efficiency, but at the same time, it brings new challenges to the security of the computerized accounting information system of the enterprise. Therefore, according to the characteristics of internal control of accounting computerized information system under network environment, some countermeasures should be put forward in view of the defects of internal control of computerized accounting information system.