会计信息化背景下的企业内部控制分析

摘    要

随着全球经济一体化进程的加快，科学先进的管理理念和方法已经融入到我们的经济管理体制中。由于电子商务的发展和网络会计的逐步实施，企业已经实现了业务管理和财务管理的一体化，会计核算与会计管理的内部、外部环境发生了巨大变化,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，企业必须强化内部控制管理制度，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，以规避企业经营风险。
关键词:会计信息化 ；企业内部控制；加强监督控制

Abstract

   With the process of global economic integration accelerate, scientific advanced management standard and management system have been integrated into our business management system. Due to the development of electronic commerce and network of accounting implemented step by step, the enterprise has achieved the integration of the business and financial, accounting and accounting management of the internal and external environment changed, in order to adapt to these changes, and promote enterprise's management efficiency, effectively guarantee the enterprise management benefit and the reliability of the financial information, the enterprise must strengthen the internal control system, and the production and business operation activities of the whole process of the self, self check restriction and regulate itself, to circumvent the operating risk of an enterprise.
Keywords: accounting information   the enterprise internal control   Strengthen the supervision and control

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