网络环境下的内部控制问题及对策研究

Control Problems and Countermeasures of Internal under the Network Environment

笔者在对会计信息系统内部控制的基本理论认真研究和借鉴的基础上,对会计信息在网络环境下的系统内部控制的影响及变化进行了分析,并对会计信息在网络环境下的系统内部控制所涉及的问题进行了相关探讨。

Based on foundational theories, this paper analyzes the influence in accounting information system internal control,investigates exiting problems, builds up a set of suitable information control measures in the network environment. It puts forward some effective measures in accounting system internal control in expectation of improving the quality and benefits of accounting information in the whole society to ensure that market economy develops constantly in our country.