会计信息系统风险控制研究

Study On the Risk-control of Accounting Information System

随着互联网的迅猛发展和普及应用,基于互联网的会计信息系统已成为必然的发展趋势,面对互联网系统开放性、共享性、分散性的特点,给会计信息系统的内部控制带来了新的问题和挑战。因此,如何建立有效的会计信息系统内部控制制度,避免网络环境下会计信息系统新的风险就显得十分必要。文章拟对计算机会计信息系统的内控制度存在的问题及风险进行深入分析,探讨网络环境下防范风险与创新计算机会计信息系统的内控制度的对策。

With the rapid development and popularization of internet, accounting information system based on internet has become atrend of development. It brings a series of new problems and challenges to internal control of accounting information system that internet system has some point of openness, share and dispersity. Therefore, it is very indispensable to found a virtual internai control system of accounting information system which can avoidance new accounting information system venture in network environment. Through analyses of internally piloting system＇s open question and venture of computer accounting information system, we made a study of internally piloting institutional countermeasure of computer accounting information system which can kent away venture in network environment.