摘要:自20世紀(jì)80年代以來(lái)，高科技浪潮席卷全球，以網(wǎng)絡(luò)、通訊、信息處理、人工智能和多媒體等為核心的信息技術(shù)-IT，已成為世界經(jīng)濟(jì)和科技發(fā)展的制高點(diǎn)。IT技術(shù)一日千里的發(fā)展?fàn)顩r，劇烈地改變著企業(yè)的經(jīng)營(yíng)環(huán)境，沖擊著傳統(tǒng)的企業(yè)管理模式。本文擬對(duì)IT環(huán)境下傳統(tǒng)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制存在的缺陷作出總結(jié)，并就彌補(bǔ)缺陷、完善IT環(huán)境下企業(yè)內(nèi)部會(huì)計(jì)控制制度提出對(duì)策。    隨著信息化網(wǎng)絡(luò)技術(shù)的發(fā)展，電子商務(wù)、電子政務(wù)、網(wǎng)上銀行等新興領(lǐng)域的建立，一種全新的經(jīng)濟(jì)形式———網(wǎng)絡(luò)經(jīng)濟(jì)正在快速更新著傳統(tǒng)的經(jīng)濟(jì)模式。伴隨著經(jīng)濟(jì)環(huán)境對(duì)會(huì)計(jì)信息高效、及時(shí)、共享等多方面的要求，網(wǎng)絡(luò)會(huì)計(jì)將代替?zhèn)鹘y(tǒng)會(huì)計(jì)核算模式。這種由網(wǎng)絡(luò)技術(shù)發(fā)展以及高新設(shè)備為基礎(chǔ)的網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)拓寬了企業(yè)傳統(tǒng)管理的內(nèi)容和范圍，這場(chǎng)新變革無(wú)疑在給企業(yè)帶來(lái)效益的同時(shí)給會(huì)計(jì)信息系統(tǒng)的安全防范帶來(lái)新的挑戰(zhàn)。因此，迫切需要在網(wǎng)絡(luò)環(huán)境下根據(jù)會(huì)計(jì)信息控制的特點(diǎn)，針對(duì)新的時(shí)代問(wèn)題，建立健全網(wǎng)絡(luò)會(huì)計(jì)下內(nèi)部控制制度，以滿足新環(huán)境對(duì)企業(yè)會(huì)計(jì)信息的特殊要求。

關(guān)鍵詞：網(wǎng)絡(luò)會(huì)計(jì)，內(nèi)部控制，會(huì)計(jì)信息

Abstract:Since the 1980s, since the technology is sweeping the globe, network, communications, information processing, artificial intelligence and multimedia information technology as the core-IT, has become the world's economic and technological development of high ground. The rapid development of IT technology, dramatically changing business environment, the impact of the traditional business management model This paper on the IT environment, the traditional accounting information system of internal control deficiencies conclusion, and to make up for deficiencies, improve the IT environment, internal accounting control system to propose a solution.

     With the development of information network technology, e-commerce, e-government, online banking and other emerging areas of the establishment of a new economic form --- the network economy is rapidly updated with the traditional economic model. With the economic environment on the accounting information efficiently, promptly, sharing and many other requirements, network accounting will replace the traditional accounting model. This from the network technology development and high-tech equipment, network-based accounting system to broaden the traditional management of enterprise content and scope, this new change will undoubtedly bring benefits to the enterprise, while the accounting information system to bring new security challenges . Therefore, an urgent need in the network environment in accordance with accounting information to control, a new era for the problem, establish a sound network of internal accounting control system to meet the new environment on the specific requirements of corporate accounting information.

Key Words：Network accounting, internal control, accounting information

隨著網(wǎng)絡(luò)技術(shù)的逐步發(fā)展，在會(huì)計(jì)行業(yè)中，會(huì)計(jì)信息系統(tǒng)涉及的內(nèi)容越來(lái)越廣泛，越來(lái)越重要，使用系統(tǒng)的工作人員要求會(huì)計(jì)信息系統(tǒng)具備更多的功能。會(huì)計(jì)信息系統(tǒng)的產(chǎn)生和發(fā)展已經(jīng)在極大的程度上提高會(huì)計(jì)的工作效率。但是，世界上任何事物其實(shí)都是有缺點(diǎn)的，并不是完美的，就連這些計(jì)算機(jī)系統(tǒng)都不是無(wú)懈可擊的。因此，我們只有順應(yīng)著經(jīng)濟(jì)科技的發(fā)展，完善計(jì)算機(jī)系統(tǒng)及管理會(huì)計(jì)規(guī)章制度才是會(huì)計(jì)信息化的安全之本。建立分工明確、權(quán)責(zé)落實(shí)、操作嚴(yán)格的內(nèi)部控制制度，提高會(huì)計(jì)人員素質(zhì)，規(guī)范和完善網(wǎng)絡(luò)會(huì)計(jì)信息系統(tǒng)操作和管理水平，重視內(nèi)部監(jiān)督，增強(qiáng)數(shù)據(jù)安全意識(shí)。