会计信息化环境内部会计控制设计研究——以某钢铁集团采购与付款内部会计控制为例分析

Research on Designing Internal Accounting Control under the Condition of Accounting Informationization——based on a case of internal accounting controlling procurement and payment operation of an iron and steel group

企业信息化管理的实施,要求建立与信息化环境相适应的内部会计控制。文章以涟源钢铁集团在实现会计信息化进程中如何设计采购与付款业务内部会计控制为例,以内部会计控制设计的步骤为顺序,介绍内部会计控制设计的思路及如何利用会计信息化环境的特点更好地实现内部会计控制。

The implementation of enterprises informationization management requires the establishment of internal accounting control that complies with environment of informationization. Here we take a case study to illustrate how to design internal accounting control for procurement and payment in the accounting informationization process of Lianyuan Iron and Steel Group, and follow the step sequence of designing internal accounting control. We introduce methods for designing intemal accounting control and how to achieve better designs by utilizing characteristics of environmental of accounting informationization.