浅谈AIS环境下的企业内部控制

My Attitude to Internal Controlling of Enterprises Under AIS Circumstance

会计信息系统(AIS)是在计算机硬件和网络环境下采用现代信息处理技术的一个人机交互的管理信息系统。企业建立会计信息系统后,其内部控制较手工会计处理系统难度加大,完善会计信息系统环境下的内部控制是企业亟待加强的一个问题。

Accounting information system, which adopts modern information technique, is a management information system of interchange between persons and computers under the circumstance of computer hardware and web. The internal controlling of enterprise is more difficult than accounting information system. So perfecting accounting information system is a problem to be strengthened it immediately.