浅谈会计信息化环境下的内部控制.docxVIP

本科毕业设计（论文）题目：浅谈会计信息化环境下的内部控制教学单位：专业：学号：姓名：指导教师：摘要会计信息化是会计工作的必然发展趋势，它是企业领导者获取信息的主要渠道，能增强企业的竞争力，解决会计电算化存在的“孤岛”现象。会计信息化的应用对内部控制产生了深远影响，运用会计信息化可以使得企业的管理工作更加快捷、有效，但是使用其很有可能出现一些舞弊现象。即会计信息化环境下的内部控制制度还不够完善。而要提高企业的竞争力就要加强企业的内部控制，企业内部控制制度是衡量现代管理水平重要标志。本文首先从内部控制制度与会计信息化环境下的内部控制二者之间的关系入手，详细了解一下会计信息化环境下的内部控制的内容，明确会计信息化环境下的会计工作的流程。在此基础上，介绍了企业内部控制构成，明确会计信息化与内部控制是怎样有机的结合在一起，阐述了会计信息化环境下的内部控制面临的问题，并针对会计信息化环境下的内部控制存在的这些问题提出一些建议，以期对我国的会计信息化环境下的内部控制有所借鉴。关键词:会计信息化；内部控制；竞争力AbstractAccounting information is the inevitable developing trend of accounting work, it is the main channel, business leaders get information can enhance the competitiveness of the enterprises, and solve the phenomenon of isolated island the accounting computerization. Accounting informationization application has a far-reaching influence on the internal control, use of accounting information can make enterprise management more quick and effective, but use it is very likely to be some fraud. The accounting information under the environment of internal control system is not perfect enough. And to enhance the competitiveness of the enterprises must strengthen the internal control of enterprise, enterprise internal control system is to measure the modern management level of important symbol.This article first from the internal control system and internal control of accounting informationization environment with the relationship between the two, detailed understanding of the content of the internal control of accounting informationization environment, clear the process of accounting information under the environment of accounting work. On this basis, this paper introduces the internal control, accounting information and internal control how organic unifies in together, this paper expounds the internal control of accounting informationization environment problems, according to the internal control of accounting informationization environment these problems puts forward some Suggestions, in order to our country accounting in