网络会计的发展对企业内部控制的影响

Effect of Network Accounting on Enterprise Interior Control

网络会计的迅速发展给企业的内部控制带来深刻影响。企业业务流程自动化程度提高,内部控制的实施范围进一步扩大,内部控制要素由单一的业务控制变为自动化业务控制和信息系统控制相结合;信息交流和沟通更加便利的同时,信息失真风险加剧。对此,要加强网络会计自动化业务系统环境的常规控制;加强网络会计信息系统的安全性控制;加强会计信息审计与稽查,提高网络会计信息的正确性;加强网络会计人力资源职业道德建设。

Profound effect on interior control of enterprise has been brought by the rapid development of network accounting. Along with the automatization of operation flow and the expansion of interior control, the factors of interior control change unitary operation control into combination of operation and information system control ; while information exchange and communication are more convenient, the risk of information distortion is increased. Therefore, we should strengthen the conventional control of the network accounting environment; intensify the security of network accounting system; enhance the audit and correctness of accounting information ; and improve the HR professional morality education of network accounting.