会计信息化建设对企业内部控制的影响——基于W集团信息化案例的思考

On Influence of Accounting Information Construction on Enterprise Internal Control——Thinking based on case of W Group Information

网络技术的发展推动了企业信息化的变革,会计信息化作为企业信息化建设的重要部分,已在企业中广为实行。会计信息化建设在改善企业内控体系的同时,也给企业的内控带来了一定的风险,企业会计信息化环境下内部控制的优化尤为重要。文章从w集团2005年开始实施的信息化项目着手,立足于该项目在2016年的最新运用状况,采用案例分析法,探索会计信息化建设对企业内部控制的积极影响与存在问题,为信息化环境下企业的内控优化提出建议。

The development of internet technology has promoted the transformation of enterprise information.As an important part of enterprise information construction,accounting information has been widely applied into the enterprises.Accounting information construction not only improves the internal control system,but also to which brings some risks.Thus,the optimization of internal control is particularly important under the enterprise accounting information environment.Based on the latest information on the related project administrated by W group in 2016,this paper uses the case analysis method to explore the positive impact and problems of accounting information construction on the internal control of the enterprise to provide useful suggestion on optimization of the enterprise＇s internal control.