基于IT的会计信息系统内控与对策分析

The Analysis of Countermeasure and Internal Control of Accounting Information System Based on IT

基于IT的会计信息系统是企业编制财务报告及对外披露会计信息的重要基础系统,其内部控制是否严密,关系到企业能否持续、健康地发展.加强会计信息系统的制度控制及会计信息系统的评价与监管体系建设是完善会计信息系统内部控制的两项重要举措.

The accounting information system based on IT is an important fundamental system for enterprises to compile financial reports and publish accounting information. The tightness of internal control has an effect on enterprises＇sustainable and sound development. Intensifying system control of accounting information system and establishing an evaluation and monitor system of accounting information system are two important measures to perfect internal control of accounting information system.