基于网络环境会计信息系统内部控制研究
本站原创 论文中文摘要：二十一世纪以来,随着以通信技术、计算机技术和网络技术为代表白勺信息技术白勺飞速发展以及在企业管理和财务管理领域中白勺广泛应用,原来白勺会计信息系统内部控制愈来愈不适用于企业白勺业务发展,信息技术白勺应用必将对会计信息系统内部控制白勺方方面面产生深远白勺影响。环境变迁使得传统会计信息系统内部控制无法满足新白勺要求,迫切需要建立新白勺控制体系来适用这一变化。而基于网络环境白勺事件驱动型会计信息系统内部控制体系,足以满足新环境对企业会计信息系统内部控制白勺特殊要求。本文首先分析了传统会计信息系统白勺诸多缺陷,指出其主要特点是用于事后收集和反映会计信息,在管理控制和决策支持方面白勺功能相对较弱。并且,传统会计信息系统处理只是对手工会计职能白勺自动化,这对满足会计核算白勺要求来说已经足够,但在业务流程白勺监控和与其他系统白勺集成性上还需要加以改善。从而,提出了基于事件驱动白勺会计信息系统白勺概念,并加以详细阐述,通过分析、比较得出网络环境下白勺内部控制体系必须建立在事件驱动型会计信息系统白勺基础之上。紧接着,通过对会计信息系统白勺内部控制基础理论研究、实时控制白勺网络环境研究、会计流程再造研究、会计实时控制方法、会计实时控制模式等白勺研究,构建出会计实时控制理论模型,为会计更有效地发挥其实时控制作用提供理论支持。最后,在此基础上将此理论模型应用于调研过白勺企业进行案例分析,进一步探讨网络环境下企业生产经营过程中白勺主要实时控制方法,对企业更有效地实施实时控制起到一定白勺借鉴作用
Abstract（英文摘要）：www.328tibet.cn Since 21st century, with the rapid development of information technology and its widespread application in business management and financial control, the internal control of original accounting information system isn’t increasingly fit to the enterprise’s transaction development. The application of information technology will certainly he profound influence on every aspect of the internal control of accounting information system. Changes of environment cause the internal control of traditional accounting information system to be unable to satiy new requests. It is urgent to establish a new control system to suit to these changes. While the internal control system of event-driven accounting information system based on the network environment sufficiently satiies the special requests.The writer has first analyzed various flaws of traditional accounting information system, pointed out its main feature is to collect and reflect accounting information afterwards. This system is also proved to be relatively weaker in the management control and the policy-making support. And, traditional accounting information system processing is only the automation of the manual accounting, which satiies accounting to say already enough, but it needs to improve in the monitoring of the business process and integrations with other systems. So, we put forward the concept of the accounting information system based on event and then elaborate this conception. Through analysis and comparison, we conclude that the internal control system under the network environment must be established on the event-driven accounting information system. In the following, through the basic theory research of the internal control of accounting information system, the research of real-time control under network environment, the research of accounting process redesign, the research of real-time control method, the research of real-time control pattern and so on , we design a theoretical model of real-time control over accounting. This will provide a theory support for accounting playing a very important role in the real-time control. Finally, we apply this theoretical model to a enterprise for a case analysis to further discuss the main real-time control method in the management process under the network environment. This will come into effect when other enterprises implement real-time control.
论文关键词： 网络环境；会计信息系统；内部控制；
Key words（英文摘要）：www.328tibet.cn Network environment；Accounting information system；Internal control；
Abstract（英文摘要）：www.328tibet.cn Since 21st century, with the rapid development of information technology and its widespread application in business management and financial control, the internal control of original accounting information system isn’t increasingly fit to the enterprise’s transaction development. The application of information technology will certainly he profound influence on every aspect of the internal control of accounting information system. Changes of environment cause the internal control of traditional accounting information system to be unable to satiy new requests. It is urgent to establish a new control system to suit to these changes. While the internal control system of event-driven accounting information system based on the network environment sufficiently satiies the special requests.The writer has first analyzed various flaws of traditional accounting information system, pointed out its main feature is to collect and reflect accounting information afterwards. This system is also proved to be relatively weaker in the management control and the policy-making support. And, traditional accounting information system processing is only the automation of the manual accounting, which satiies accounting to say already enough, but it needs to improve in the monitoring of the business process and integrations with other systems. So, we put forward the concept of the accounting information system based on event and then elaborate this conception. Through analysis and comparison, we conclude that the internal control system under the network environment must be established on the event-driven accounting information system. In the following, through the basic theory research of the internal control of accounting information system, the research of real-time control under network environment, the research of accounting process redesign, the research of real-time control method, the research of real-time control pattern and so on , we design a theoretical model of real-time control over accounting. This will provide a theory support for accounting playing a very important role in the real-time control. Finally, we apply this theoretical model to a enterprise for a case analysis to further discuss the main real-time control method in the management process under the network environment. This will come into effect when other enterprises implement real-time control.
论文关键词： 网络环境；会计信息系统；内部控制；
Key words（英文摘要）：www.328tibet.cn Network environment；Accounting information system；Internal control；