会计信息系统内部控制面临的问题与对策VIP专享VIP免费

摘要内部控制关系到企业财产物资的安全完整、会计系统对企业经济活动反映的正确性和可靠性。企业为实现既定的管理目标，必需建立一整套内部控制制度，以保证企业有序、健康地发展。在实施会计电算化的过程中，重视内部控制就是重视会计信息的质量。本文首先对内部控制进行了详细的论述，让我们在了解内部控制的基础上明确内部控制的重要性。其次本文对手工环境下的内部控制和会计信息系统内部控制进行对比研究，在明确会计信息系统优点的基础上发现会计信息系统内部控制中存在的问题以及对此提出的对策。通过以上分析论述，最终得出会计信息系统内部控制尤为重要的结论。关键词：内部控制，会计信息质量，会计信息系统ABSTRACTInternalcontrolinrelationtothesafetyoftheenterpriseassetsarecomplete,accountingsystemoftheenterpriseeconomicactivityreflectstheaccuracyandthereliability.Enterprisetorealizetheestablishedmanagementgoal,necessarytobuildasetofinternalcontrolsystem,inordertoensurethattheenterpriseorderlyandhealthydevelopment.Intheprocessofimplementationofaccountingcomputerization,payingattentiontocontrolistopayattentiontothequalityofaccountinginformation.Thispaperfirstoninternalcontroldiscussedindetail,letusinunderstandingoftheinternalcontrolbasedontheimportanceofcleartheinternalcontrol.Thenthispapermanualenvironmentaccountinginformationsystemandinternalcontrolinternalcontrolcomparativestudy,inclearaccountinginformationsystembasedontheadvantageofaccountinginformationsystemthattheinternalcontrolofexistingproblemsandputsforwardcountermeasures.Throughtheaboveanalysis,thispapereventuallygottheaccountinginformationsystemofinternalcontrolisparticularlyimportantconclusion.KEYWORDS：internalcontrol,AccountingInformationSystems,thequalityofaccountinginformation目录前言............................................................................1第一章内部控制概述...............................................................21.1内部控制的定义及目标..........................................................21.1．1内部控制的定义............................................................................................................21.1.2内部控制的目标...............................................................................................................21.2内部控制的要素及基本结构......................................................................................................51.2.1内部控制的要素................................................................................................................51.2.2内部控制的基本结构........................................................................................................61.3内部控制的原则..........................................................................................................................71.4内部控制的作用..........................................................................................................................71.4.1提高会计信息资料的正确性和可靠性.......................................................................81.4.2保证生产和经管活动顺利进行...................................................................................81.4.3保护企业财产的安全完整...........................................................................................81.4.4保证企业既定方针的贯彻执行...................................................................................81.4.5为审计工作提供良好的基础......................................