会计信息化背景下企业内部控制优化策略——以华为集团为例.docxVIP

摘 要 随着现代科学技术的飞速发展，会计信息化也大面积的应用于国内企业。会计网络信息化的普及和应用，大大提高了企业的工作效率，给企业带来了巨大的效益和管理的变革。与此同时，会计信息化的发展也带来了一系列的挑战，其中，对企业内部控制便产生了巨大的影响。在应用会计信息化之后，企业面临诸多问题，如会计信息的安全，企业内部职责分工以及内部审计等等。本文通过文献分析法、比较分析法、经验总结法等研究方法进行研究，以华为集团为例，分析了会计信息化对企业内部控制的影响以及华为集团的内部控制现状，然后针对华为集团在会计信息化应用后内部控制遇到的问题总结出加强对会计信息化系统的开发、管理和维护，对会计机构的岗位进行调整以明确责任，优化企业的内部控制环境以加强内部审计等一系列优化解决的策略。从而达到优化华为公司内部控制结构、解决会计信息化之后产生的问题的目的。 关键词：会计信息化 会计环境 企业内部控制 优化策略 Abstract With the continuous development of modern science and technology, the application of accounting information is more and more extensive. The general application of accounting network informationization has greatly improved the work efficiency of enterprises and brought tremendous benefits and management changes to enterprises. At the same time, the development of accounting informationization has also brought a series of challenges, among which, the internal control of enterprises has had a tremendous impact. After the application of accounting informationization, enterprises are faced with many problems, such as the security of accounting information, the division of responsibilities within enterprises and internal audit, etc.This paper studies the methods of literature analysis, comparative analysis and experience summary. Taking Huawei Group as an example, it analyses the influence of Accounting Informationization on internal control of enterprises and the current situation of internal control of Huawei Group. Then, it summarizes the problems of internal control of Huawei Group after the application of accounting informationization and summarizes how to strengthen the development and management of accounting informationization system. And maintenance, adjusting the positions of accounting institutions to clarify responsibilities, optimizing the internal control environment of enterprises to strengthen internal audit and a series of optimization strategies.So as to optimize the internal control structure of Huawei Company and solve the problems after accou