基于物联网技术的企业会计信息内部控制研究.docVIP

PAGE 13 基于物联网技术的企业会计信息内部控制研究 摘要：我国进入21世纪之后，市场经济呈快速发展之势，企业内部会计信息体系在新兴技术的支撑下逐渐趋于完善。同时物联网技术也在我国经济发展的过程中起到了关键性的作用，本文从物联网技术与会计信息化的研究现状入手，着重探究物联网技术的发展，在推动会计理论及相关会计工作上的影响情况。而随着信息化在当前社会渗透面的不断扩大，会计领域也强化信息摸索。事实上，当前我国会计信息化已经获得相应发展，不过同时也存在一些不足。在对这些不足问题进行剖析时，立足于物联网信息技术并从两个层面进行分析，即从理论及应用两个层面对会计信息化的内部控制建设问题进行分析及研究，且结合我国实际提出做好内部控制的方法。不可否认的是，物联网的发展势必能给会计信息化工作带来各种便利，同时，需要注意的是，在这过程中也存在各种难题，而这些问题的存在，容易成为企业进行内部控制工作的绊脚石。为了解决这些问题，推动物联网环境下的会计信息化建设，需要政、企和相关从业者的共同努力。 关键词：物联网技术；会计信息化；企业内部控制；智能信息控制 Research on the Internal Control of Enterprise Accounting Information Based on Internet of Things Technology ABSTRACT：With Chinas entry into the twenty-first Century, the market economy began to grow rapidly, and the internal accounting information system has been improved accordingly. At the same time, the Internet of things technology has played a key role in the process of Chinas economic development. Through studying the status of information technology and accounting information, This paper analysis the impact of the computer technology and the Internet of things technology on the development of accounting theory and accounting work thus to explore the influence of Internet technology on the accounting work and accounting information. At the same time, combined with the practical work of the accounting information our country, this paper analyzes the development and short comings of the current accounting information, combined with the Internet of things , through the two aspects of theory and application, the author studies the idea and goal of construction of accounting information under Internet of things technology, trying to provide guidelines for the object the construction of accounting information under the environment of network. On this basis, to build the inventory management, fixed asset management system and the design the accounting information system of internal control system as an example, this paper explore to construct the accounting information under the environment of I