基于信息技术环境下的会计控制问题研究

Accounting control problem research based on information technology environment

本文分析了信息技术环境对会计控制的影响,并在此基础上,提出了会计控制应具有的两方面的内容:一是对会计信息质量和会计工作本身的控制;二是对企业生产经营业务和过程的控制。同时,说明了会计控制系统是一个反馈控制过程。

This paper analyses the effect which the information and technology have on accounting control.Based on this,it proposes two aspacts what the accounting control should include.First,the control over the quality of accounting infermation and accounting job itself;Second,the control over the operation activites and the process of the enterprise.Meanwhile,this article also illustrates accounting controling systerm is a feedback controling process.