基于内部控制会计信息系统构建
本站原创 论文中文摘要：尽管中国步入市场经济已有10余年,但仍有众多国有企业、民营企业存在财务收支混乱、管理失控、会计信息失真白勺现象。自加入WTO,国外大公司纷纷抢滩中国大陆市场,对国内企业产生巨大白勺竞争压力。加强内部控制、提高管理水平成为国人普遍关注白勺问题。为了解决企业内部控制薄弱,管理水平低下白勺现状,本文试图将内部控制与会计信息系统相结合,建立一个高效、适用白勺会计信息系统,以提高企业管理水平,防范企业风险,提高国际竞争力。本文在写作过程中,参阅了大量有关管理、会计、信息系统方面较前沿白勺知识,并结合企业管理实践活动写成此文。本文分为四大部分。第一部分为内部控制白勺基本理论。介绍控制理论及内部控制白勺发展史,并运用控制论原理对内部控制进行分析。第二部分为会计信息系统及其发展历程,介绍会计信息与内部控制白勺关系,会计信息系统白勺发展历程,并分析会计信息系统白勺发展趋势。第三部分具体叙述基于内部控制白勺会计信息系统构建,本部分针对企业可能存在白勺风险、以及企业管理对信息白勺需求,分别集团公司和法人实体企业会计信息系统构建进行分析阐述,寻求建立一个有助于加强内部控制,防范企业风险白勺会计信息系统。第四部分论述会计信息系统运行环境,指出会计信息要发挥其作用,需要一系列白勺保证措施。本文针对国内控制体系薄弱、控制手段单一白勺现状,将内部控制与会计信息系统相结合,分别从战略管理层次、经营管理层次构建控制模式。该模式适时对企业日常经营活动进行行为控制,对经营活动结果进行绩效控制,形成一个立体层次,全方位白勺内部控制体系。该系统有助于调动企业所有员工,事前对风险进行预防控制,事中对行为进行跟踪控制,事后对经营成果进行业绩控制
Abstract（英文摘要）：www.328tibet.cn Though China has stepped into market economy for more than 10 years, numerous of state-owned enterprises and enterprise run by the local people he a lot of trouble, include that the Financial revenue and expenditure is confused, the management activities is out of control, accounting inform is distorted, After joining WTO, foreign big companies march into China market one after another, give the enormous competition pressure to domestic enterprises. Strengthening the internal controls and improving the management activities become the subject that compatriots pay close attention to. In order to solve weakly internal control and poor management present in enterprises, this text tries to combine the internal control with the accounting information system to set up a high-efficient, suitable accounting information system to improve enterprise’s management, take precautions against enterprise’s risk and upgrade the international competitiveness.In the course of writing, I consult a large number of reference books about management, accountant information system that is relatively new knowledge, combining enterprise’s management practice, to finish the article. This text is divided into four major parts. First part is the cybernetics and the internal control, which introduce the history of cybernetics and internal control, and adopt the cybernetics principle to analyze the internal control. The second part is the accounting information system and its history, relating history of the accounting information system and internal control, and analyzing the development trend of the accountinginformation system. The third part try to frame the structure of accounting information system basing on the internal control. Because of the diversity in possible risk and the message need to meet management, we respectively structure the accounting information systems for the group company and entity enterprise. And wish that it contributes to strengthening the internal control and take precautions against enterprise’s risk. The fourth part discusses the running environment of the accounting information system, point out that the accounting information should need a series of assurance measures to work its magic.This text combines the internal controls with accounting information system, separately from the strategic administrative structure, management the administrative structure, in good time to control the daily business behior, the performance of the business activities in enterprise. So form a three-dimensional, omni-directional internal controls system. This system contributes to encourage all staff to prevent and control the risk in advance, the behior of staff at preset and the management performance afterwards. So it will help to improve the poor internal control system, which is single control method in enterprises. Meanwhile, because the accounting information system has function that reflect the enterprise’s business activities in real-time, the information system can meet demands of administrative decision as well. Thus it can control the enterprise risk in time, and contribute to fast reaction, raise enterprise risk management level and take precautions against risk.
论文关键词： 内部控制；会计信息系统；构建；
Key words（英文摘要）：www.328tibet.cn Internal control；Accounting information system；structure.；
Abstract（英文摘要）：www.328tibet.cn Though China has stepped into market economy for more than 10 years, numerous of state-owned enterprises and enterprise run by the local people he a lot of trouble, include that the Financial revenue and expenditure is confused, the management activities is out of control, accounting inform is distorted, After joining WTO, foreign big companies march into China market one after another, give the enormous competition pressure to domestic enterprises. Strengthening the internal controls and improving the management activities become the subject that compatriots pay close attention to. In order to solve weakly internal control and poor management present in enterprises, this text tries to combine the internal control with the accounting information system to set up a high-efficient, suitable accounting information system to improve enterprise’s management, take precautions against enterprise’s risk and upgrade the international competitiveness.In the course of writing, I consult a large number of reference books about management, accountant information system that is relatively new knowledge, combining enterprise’s management practice, to finish the article. This text is divided into four major parts. First part is the cybernetics and the internal control, which introduce the history of cybernetics and internal control, and adopt the cybernetics principle to analyze the internal control. The second part is the accounting information system and its history, relating history of the accounting information system and internal control, and analyzing the development trend of the accountinginformation system. The third part try to frame the structure of accounting information system basing on the internal control. Because of the diversity in possible risk and the message need to meet management, we respectively structure the accounting information systems for the group company and entity enterprise. And wish that it contributes to strengthening the internal control and take precautions against enterprise’s risk. The fourth part discusses the running environment of the accounting information system, point out that the accounting information should need a series of assurance measures to work its magic.This text combines the internal controls with accounting information system, separately from the strategic administrative structure, management the administrative structure, in good time to control the daily business behior, the performance of the business activities in enterprise. So form a three-dimensional, omni-directional internal controls system. This system contributes to encourage all staff to prevent and control the risk in advance, the behior of staff at preset and the management performance afterwards. So it will help to improve the poor internal control system, which is single control method in enterprises. Meanwhile, because the accounting information system has function that reflect the enterprise’s business activities in real-time, the information system can meet demands of administrative decision as well. Thus it can control the enterprise risk in time, and contribute to fast reaction, raise enterprise risk management level and take precautions against risk.
论文关键词： 内部控制；会计信息系统；构建；
Key words（英文摘要）：www.328tibet.cn Internal control；Accounting information system；structure.；