摘要:自20世纪80年代以来，高科技浪潮席卷全球，以网络、通讯、信息处理、人工智能和多媒体等为核心的信息技术-IT，已成为世界经济和科技发展的制高点。IT技术一日千里的发展状况，剧烈地改变着企业的经营环境，冲击着传统的企业管理模式。本文拟对IT环境下传统会计信息系统内部控制存在的缺陷作出总结，并就弥补缺陷、完善IT环境下企业内部会计控制制度提出对策。 随着信息化网络技术的发展，电子商务、电子政务、网上银行等新兴领域的建立，一种全新的经济形式———网络经济正在快速更新着传统的经济模式。伴随着经济环境对会计信息高效、及时、共享等多方面的要求，网络会计将代替传统会计核算模式。这种由网络技术发展以及高新设备为基础的网络会计系统拓宽了企业传统管理的内容和范围，这场新变革无疑在给企业带来效益的同时给会计信息系统的安全防范带来新的挑战。因此，迫切需要在网络环境下根据会计信息控制的特点，针对新的时代问题，建立健全网络会计下内部控制制度，以满足新环境对企业会计信息的特殊要求。
关键词：网络会计，内部控制，会计信息
Abstract:Since the 1980s, since the technology is sweeping the globe, network, communications, information processing, artificial intelligence and multimedia information technology as the core-IT, has become the world's economic and technological development of high ground. The rapid development of IT technology, dramatically changing business environment, the impact of the traditional business management model This paper on the IT environment, the traditional accounting information system of internal control deficiencies conclusion, and to make up for deficiencies, improve the IT environment, internal accounting control system to propose a solution.
With the development of information network technology, e-commerce, e-government, online banking and other emerging areas of the establishment of a new economic form --- the network economy is rapidly updated with the traditional economic model. With the economic environment on the accounting information efficiently, promptly, sharing and many other requirements, network accounting will replace the traditional accounting model. This from the network technology development and high-tech equipment, network-based accounting system to broaden the traditional management of enterprise content and scope, this new change will undoubtedly bring benefits to the enterprise, while the accounting information system to bring new security challenges . Therefore, an urgent need in the network environment in accordance with accounting information to control, a new era for the problem, establish a sound network of internal accounting control system to meet the new environment on the specific requirements of corporate accounting information.
Key Words：Network accounting, internal control, accounting information
随着网络技术的逐步发展，在会计行业中，会计信息系统涉及的内容越来越广泛，越来越重要，使用系统的工作人员要求会计信息系统具备更多的功能。会计信息系统的产生和发展已经在极大的程度上提高会计的工作效率。但是，世界上任何事物其实都是有缺点的，并不是完美的，就连这些计算机系统都不是无懈可击的。因此，我们只有顺应着经济科技的发展，完善计算机系统及管理会计规章制度才是会计信息化的安全之本。建立分工明确、权责落实、操作严格的内部控制制度，提高会计人员素质，规范和完善网络会计信息系统操作和管理水平，重视内部监督，增强数据安全意识。
