随着社会经济和网络技术的发展,财务信息化程度越来越高,加强对财务信息化内部控制显得越来越重要,文章分析了网络化条件下财务信息化的四个特点,阐述网络化给财务内部控制所带来控制范围、方式、对象、难度等四个方面的变化,并就网络化条件下强化财务信息化内部控制提出了五条对策。 With the development of social economy and network technology, the degree of financial informationization is getting higher and higher. It is more and more important to strengthen the internal control of financial informationization. The article analyzes the four characteristics of financial informationization under the condition of network, Which brought four aspects of control scope, mode, object and difficulty brought by financial internal control, and proposed five countermeasures to strengthen the internal control of financial information under the condition of network.