网络环境下完善企业内部会计控制的思考

To Perfect the Enterprise Internal Accounting Control Under the Internet Environment

信息技术和网络技术的飞速发展使网络化与信息化迅速渗透到社会生活的各个领域。在网络化环境下,企业会计核算与管理的环境发生了很大变化。传统会计理论指导下的企业内部会计控制机制和手段已不能满足网络环境下的发展需求。企业内部控制制度在企业管理中发挥着重要的作用,对处在经济转型期时代背景下的企业可持续发展、加快自身发展方式的转变具有重要作用。因此,文章以企业内部会计控制为研究对象,在网络环境下如何完善企业内部会计控制方面进行了相关思考。

The rapid development of network and information technology had affected every field in our life.The business accounting and management also changed a lot under the internet environment.The traditional accounting theory no longer meets the development needs.In business management,internal control system plays an important role in the sustainable development of enterprises in the background of the economies in transition.Therefore,this paper takes internal accounting control as the study object,and then analyzes the enterprise internal accounting controls in a network environment.