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企业内部控制一直是当今时代所关心的热门话题。21世纪信息技术的飞速发展,对各大企业的内部控制系统产生了一定的影响。网络环境的不断变化,使企业的管理目标和控制手段随之发生变化,这些改变使企业开始研究会计信息系统的内部控制问题。文章主要研究网络环境的影响下会计信息系统内部控制的变化,分析网络环境对于会计信息系统内部控制的影响以及部分企业对当今网络环境下内部控制的不适应,探究了企业如何在网络环境下使会计信息系统内部控制更加完善。
Corporate internal control has always been a hot topic of current concern. The rapid development of information technology in the 21st century has had a certain impact on the internal control systems of major enterprises. The continuous changes of the network environment make the management goals and control methods of the enterprises change. These changes make the enterprises begin to study the internal control problems of the accounting information system. This paper mainly studies the changes of internal control of accounting information system under the influence of network environment, analyzes the influence of network environment on internal control of accounting information system, and some enterprises do not adapt to the internal control in today’s network environment. It explores how enterprises make use of network environment Internal control of accounting information system is more perfect.