2013年最新版会计信息化下的企业内部研究(3)

会计论文参考资料

Abstract

With the development of modern information technology and the advent of the Internet age, the social aspect of change also brings opportunities and challenges to the accounting work. The fake events around the world in the

years frequent, people can not help but be worried about the current accounting information quality and accounting personnel status, although our Ministry of Finance has made a lot of efforts to strengthen accounting internal control,

strengthen accounting internal control, rectify and standardize market economic order plays a certain role, but for accounting information in the context of the internal control, there are still many inadequacies, the impact of accounting information based on the internal control should not be underestimated,

especially internal control increased uncertainty and other issues, and strengthen internal control from the optimization of the internal control environment, update and improve its internal control system, strengthen supervision and inspection. Based on this, the paper will present how companies establish internal controls that adapt to the accounting information environment, to

provide a reference practice, to provide guidelines for internal control practices innovations.

Key words: Accounting Information; Internal Control; Information System

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