会计信息化环境下企业的内部控制问题讨论 摘要我国加入 WTO 以后,随着全球经济一体化进程的加快，科学先进的管理法律规范和管理体系已经融入到我们的经营管理体制中.随着电子商务的进展和网络科技的逐步实施，企业已经实现了业务和财务一体化,会计核算与会计管理的内部、外部环境发生了巨大变化,企业信息化。为了适应这种变化,提升管理效率,有效保证企业经营效益和财务资料的可靠性，企业必须通过内部控制制度，对生产经营活动的全过程进行自我检查、自我制约和自我调节,规避企业经营风险，形成一整套内部控制体系.健全的内部控制体系不仅是企业内部相互制衡、相互监督的治理机制问题，更是企业在激烈的竞争环境中赖以生存的必备要求。关键词:会计信息化 会计信息系统 内部控制 Abstract China's accession to the WTO， as the global economic integration to speed up the process,standardize the management of advanced science and management system has been integrated into our management system.With the development of e—commerce network of accounting and step—by-step implementation of the enterprises have already realized the business and financial integration,accounting and internal management accounting, external e vironment has undergone tremendous changes in the business of accounting information。In oder to adapt to this change, enhance management efficiency,to ensure effective business efficiency and the reliability of financial infermation ， corporate internal control system to pass on the production and operation activities of the entire process of self-examination and self-restraint and self—regulation,to avoid the rike of business to form a set of internal control system.Sound internal control system is not only the internal checks and balancea ， mutual supervision of the management mechainsm,but also in the face of fierce competition in the survival of the must—have requirements。Keywords ： accounting information ， accounting information sys...
