摘 要:随着信息技术的不断发展，信息技术与会计的结合产生了会计信息化，会计信息化给管理者的工作带来了很多便利，也被管理者逐渐被应用到企业内部控制中去。会计信息化给内部控制带来很多影响，包括积极方面的，也包括消极方面的，包括使内部控制实现了实时连续控制、内部控制的内容及重心发生变化、会计监督范围扩大等。但是最近几年出现的卞中事件、四川长虹事件、中航油新加坡公司事件等说明了我国目前内部控制存在着很多问题，本文主要研究的是会计信息化环境下内部控制存在的问题。通过内部控制面临的问题研究，本文找到一些改善内部控制的策略，包括更新企业内部控制的管理理念、完善企业内部控制的监督体系和机构设置、完善企业的制度制定以及提高企业会计人员的综合素质，由于实践经验的缺乏，这些策略会过于理想化和理论化。本文在进行影响分析和对策寻找的时候，使用图形和文字结合分析的方法，使分析更形象更清晰。本文通过问题分析，对策寻找试图起到完善企业内部控制的效果。
关键词：会计信息化；内部控制；内部控制的完善
ABSTRACT:As the development of information technology,the combination of information technology and accounting produces accounting informationization.Accounting informationization brings the managers a lot of convenience, so gradually managers apply accounting informationization to the internal control. Accounting informationization has a lot of impact on internal controls, including the positive aspects, but also negative aspects, such as making the internal control a real-time continuous control and the emphasis and content of internal control changed and so on. But in recent years, the Sichuan Changhong events illustrates that our current internal controls exist many problems, and this paper studies the accounting information environment of internal control problems. Through studying the internal control problems, this paper find some strategies to improve internal controls, including updating the management philosophy, improving the system of supervision and institutional setting and improving the overall quality of corporate accounting staff,but because of the lack of practical experience, these strategies will be too idealistic and theoretical. In this paper, combining graphics and text analysis, analyze the accounting informationization on the impact of internal control to find internal control problems,finally to improve internal control system.
Keywords: Accounting informationization;Internal control; Make interal control perfect
