伴随着会计信息化的发展,企业内部控制做出了相应的调整,与此同时,实施会计信息化后企业内部控制中存在着很多问题。因此,研究在会计信息化环境下企业内部控制存在的问题以及如何对内部控制进行优化是非常有必要的。 With the development of accounting informatization, internal control of enterprises has made corresponding adjustments. At the same time, there are many problems in the internal control of enterprises after the implementation of accounting informationization. Therefore, it is very necessary to study the existing problems of internal control in the environment of accounting information and how to optimize the internal control.