sc公司会计信息系统内部控制研究分析 会计电算化专业VIP专享

摘要网络技术的高速发展，使得企业管理更有效率，但网络是把双刃剑，它可以使内部高层、管理人员及时的获取企业的经营管理资料以便对变化莫测的市场及时做出反应；而另一方面，在网络环境下由于相关管理人员可以方便地通过网络随时取得管理所需信息，使得企业内部管理结构扁平化，从而使得内部控制的组织结构发生了改变。本文通过对会计信息系统进行了充分理论阐述，采用文献研究法与实地调研案例研究相结合的方法进行研究。在案例分析中采用 SC 公司的情况进行分析，通过对现有问题进行深入了解，发现其基础控制功能不完善、风险预警和风险控制制度不完善等问题，最终借助于查阅文献和理论知识与实践相结合，提出针对性的解决办法。关键词:会计信息系统；内部控制；风险控制AbstractThe rapid development of network technology makes enterprise management more efficient, but the network is a double-edged sword, which enables internal high-level managers and managers to obtain timely business management information in order to respond to the unpredictable market in a timely manner; On the other hand, in the network environment, the relevant management personnel can easily obtain the management required information through the network at any time, which makes the internal management structure of the enterprise flat, and thus the organizational structure of internal control has changed. This paper makes a full theoretical exposition of the accounting information system, and uses the combination of literature research method and field research case study. In the case analysis, the situation of SC company was used for analysis. Through in-depth understanding of existing problems, it was found that the basic control functions were imperfect, the risk warning and the risk control system were not perfect, and finally the literature and theoretical knowledge and practice were consulted. Combine and propose a targeted solution.Key words:Accounting information ...