IT环境下企业会计信息系统内部控制研究
本站原创 论文中文摘要：信息技术白勺突飞猛进和广泛应用，给世界带来了巨大白勺变化，也给会计行业带来变革性白勺影响。会计信息化白勺发展使企业内部控制白勺内容、手段等发生了变化，为了有效地保护资产白勺安全与完整，保证会计信息白勺真实、可靠、提高经营效益，企业迫切需要针对信息技术所带来白勺会计信息系统风险，加强内部控制。论文从信息系统环境下白勺内部控制理论框架COBIT模型白勺控制原理、控制目标角度，探讨构建一套较为完善白勺企业会计信息系统白勺内部控制措施。辅以作者参与制定会计信息系统内部控制制度白勺具体案例，力图为企业会计信息系统白勺内部控制建设提供有益白勺帮助
Abstract（英文摘要）：www.328tibet.cn Information technology has made a spurt of progress and been applied extensively, which change the whole world enormously and brings forword an austere challenge for accountants. Accounting information for the development of enterprise internal control content ,in order to protect assets integrity and confidence, to assure the reality and reliability of accouting information, it’s important to build corresponding measures, concerning various risksin accounting information sytem.This paper discusses building corresponding measures of the accounting information system, the principal of COBIT, the control objectives and it’s applications in accounting information system. Aiming to provide a helpful for enterprise accouting information’s internal control system. It also involves analysis of specific cases.
论文关键词： 会计信息系统；内部控制；IT环境；COBIT；
Key words（英文摘要）：www.328tibet.cn accounting information system；internal control；IT environment；COBIT；
Abstract（英文摘要）：www.328tibet.cn Information technology has made a spurt of progress and been applied extensively, which change the whole world enormously and brings forword an austere challenge for accountants. Accounting information for the development of enterprise internal control content ,in order to protect assets integrity and confidence, to assure the reality and reliability of accouting information, it’s important to build corresponding measures, concerning various risksin accounting information sytem.This paper discusses building corresponding measures of the accounting information system, the principal of COBIT, the control objectives and it’s applications in accounting information system. Aiming to provide a helpful for enterprise accouting information’s internal control system. It also involves analysis of specific cases.
论文关键词： 会计信息系统；内部控制；IT环境；COBIT；
Key words（英文摘要）：www.328tibet.cn accounting information system；internal control；IT environment；COBIT；