摘 要:隨著信息技術(shù)的不斷發(fā)展，信息技術(shù)與會計的結(jié)合產(chǎn)生了會計信息化，會計信息化給管理者的工作帶來了很多便利，也被管理者逐漸被應(yīng)用到企業(yè)內(nèi)部控制中去。會計信息化給內(nèi)部控制帶來很多影響，包括積極方面的，也包括消極方面的，包括使內(nèi)部控制實現(xiàn)了實時連續(xù)控制、內(nèi)部控制的內(nèi)容及重心發(fā)生變化、會計監(jiān)督范圍擴大等。但是最近幾年出現(xiàn)的卞中事件、四川長虹事件、中航油新加坡公司事件等說明了我國目前內(nèi)部控制存在著很多問題，本文主要研究的是會計信息化環(huán)境下內(nèi)部控制存在的問題。通過內(nèi)部控制面臨的問題研究，本文找到一些改善內(nèi)部控制的策略，包括更新企業(yè)內(nèi)部控制的管理理念、完善企業(yè)內(nèi)部控制的監(jiān)督體系和機構(gòu)設(shè)置、完善企業(yè)的制度制定以及提高企業(yè)會計人員的綜合素質(zhì)，由于實踐經(jīng)驗的缺乏，這些策略會過于理想化和理論化。本文在進行影響分析和對策尋找的時候，使用圖形和文字結(jié)合分析的方法，使分析更形象更清晰。本文通過問題分析，對策尋找試圖起到完善企業(yè)內(nèi)部控制的效果。

關(guān)鍵詞：會計信息化；內(nèi)部控制；內(nèi)部控制的完善

ABSTRACT:As the development of information technology,the combination of information technology and accounting produces accounting informationization.Accounting informationization brings the managers a lot of convenience, so gradually managers apply accounting informationization to the internal control. Accounting informationization has a lot of impact on internal controls, including the positive aspects, but also negative aspects, such as making the internal control a real-time continuous control and the emphasis and content of internal control changed and so on. But in recent years, the Sichuan Changhong events illustrates that our current internal controls exist many problems, and this paper studies the accounting information environment of internal control problems. Through studying the internal control problems, this paper find some strategies to improve internal controls, including updating the management philosophy, improving the system of supervision and institutional setting and improving the overall quality of corporate accounting staff,but because of the lack of practical experience, these strategies will be too idealistic and theoretical. In this paper, combining graphics and text analysis, analyze the accounting informationization on the impact of internal control to find internal control problems,finally to improve internal control system.

Keywords: Accounting informationization;Internal control; Make interal control perfect