信息化环境下会计信息系统的内部会计控制

Internal Accounting Control in Accounting Informational System Under Informational Environment

信息化改变了内部会计控制的运行环境、控制范围和控制重点。从信息化对会计信息系统内部会计控制的影响出发,论述了信息化环境下会计信息子系统的内部会计控制所面临的新问题,针对性地提出了构建信息化环境下会计信息系统内部会计控制的措施。

lnformation changes the operation environment, control scope and its importance in internal accounting control. From this aspect, this article discusses some new problems on internal accounting control in accounting informational environment and advances some measures.