论网络会计的内部控制

Discussion on inner control of network accounting

随着电子信息产业的不断发展,网络会计在社会经济中的运用越来越广泛。本文拟就在网络时代会计信息化和网络化日益普及和我国加入WTO、财务金融逐步与国际接轨、整合的背景下,分析了网络会计下内部控制出现的新问题,并就完善IT环境下企业内部控制制度提出了相应的解决对策。

With increasingly developing of electronic and information industries, network accounting has become more and more widely used in social and economic fields. This paper analyzes new problems in inner control of network accounting and makes measures for consummation of inner control system under IT environment under the background of popular network accounting information, China's WTO entry, gradual financial system integration.