论文部分内容阅读
近几年伴随着网络会计的快速发展和普及,企业里对于网络会计的控制环境也开始变的非常的复杂与困难,内部的控制所牵扯到的范围也一直在不断的提升,同时也因为我国在网络会计的管理控制上所出台的法律也并不是很多,使得网络会计所出现的内控风险变的层出不穷。目前只有在会计信息安全以及网络系统控制还有内部牵制以及会计档案管理等多个方面,去积极对财务软件采取加密的技术形式,使其能够对内部控制的相关制度予以完善,企业才可以获得非常好的预防网络会计在进行内部控制过程中所产生的风险,并且能够在很大的程度上真正的将网络会计本身的特点以及优势发挥出来。
In recent years, along with the rapid development and popularization of online accounting, the control environment for online accounting in enterprises has also begun to become very complicated and difficult. The scope of internal control has also been continuously improved. At the same time, There are not many laws that have been promulgated in the management control of network accounting, which makes the internal control risks appearing in network accounting become more and more emergent. At present, only in the aspects of accounting information security, network system control and internal control as well as accounting file management, it is necessary to actively encrypt the financial software so that it can perfect the relevant system of internal control so that the enterprise can obtain Very good prevention of network accounting in the process of internal control arising from the risk, and to a large extent, the real characteristics of network accounting and advantages play.