浅议网络环境下企业会计信息内部控制体系

Internal controlling system of industry's counting information in the network environment

力图从会计信息系统和内部控制的基本理论出发,对网络环境下企业会计信息系统内部控制体制进行了初步的探讨,以建立和完善更有效的内部会计控制制度,不断提高会计工作水平和会计信息质量。

The author tries his best to make primary discussion on internal controlling system of industry＇s counting information in the network environment starting from basic theory of counting information and internal controlling. The paper aims to establish and accumulate more effective internal counting controlling system, so as to improve level of counting work and quality of counting information.