网络环境下会计信息系统的内部控制

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计算机的普遍发展,推动了计算机数据处理技术的发展,会计信息化已经是发展的必然趋势了。传统的会计内部控制早已经不能满足要求了。因此只有建立健全网络环境才能以满足新的环境下加强企业内部控制的要求。计算机网络技术、数据库技术、多媒体技术等IT技术现在、将来都在不断改变会计这一职业的传统,在重新赋予会计新的内涵的同时,各种新的管理思想也在改变着会计管理的内容和会计人员的工作。在这种背景下,会计人员需要不断更新自我的会计理论知识和会计技能。目前网络财务正处于研究和不断完善阶段。 The universal development of computer has promoted the development of computer data processing technology. Accounting informationization is an inevitable trend of development. Traditional internal control of accounting has long been unable to meet the requirements. Therefore, only to establish and improve the network environment in order to meet the new environment to strengthen the internal control requirements. IT technologies such as computer network technology, database technology and multimedia technology are constantly changing the tradition of accounting in the future. With the renewed connotation of new accounting, various new management ideas are also changing the content of accounting management And accounting staff work. In this context, accountants need to constantly update their own accounting theory and accounting skills. At present, network finance is in the research and continuous improvement stage.
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