【作者】 刘洁；

【导师】 李守明；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 会计的重要任务之一是向会计信息使用者提供真实有效的会计信息,以便会计信息使用者据此作出判断和决策。然而,摆在我们面前的却是会计信息披露的大量失真现象,在上市公司中表现尤其突出。大量失真的会计信息使市场信号失灵,造成政策制定失误。会计信息失真问题能否得到有效的抑制关键在于内部控制制度的建全有效。 企业内部控制是目前学术界和实务界讨论的一个热点问题,特别是在中国迅速融入全球经济,急速建立和完善现代企业制度的背景下,这个问题尤显重要。而内部会计控制系统是内部控制的核心部分,其建立健全与否决定了整个内部控制系统的建立健全程度。本文重点研究在网络和计算机技术高速发展的今天,内部会计控制面临的机遇和挑战,并针对其提出相应的构建内部会计控制制度的建议。 本文分为四章: 第一章是问题的提出,说明本文的选题背景和文章的研究思路。 第二章是理论阐述部分,对相关的内部控制理论进行回顾和评述,并对内部会计控制的概念和内容作了界定,讨论了内部会计控制有关的基础理论,包括其在内部控制中的地位和内部会计控制的主要内容。 网络和信息技术的广泛应用给企业带来深刻的影响,它不仅冲击企业的生产方式,而且导致企业经营理念的变化。文章的第三章从此入手,系统分析了网络和信息技术为企业建立和执行内部会计控制奠定了坚实技术基础的同时,也给企业带来的新的问题。主要分两部分,即网络环境下内部会计控制面临的机遇和挑战,来详细论述各个问题。 第四章是本文的重点,着重论述了企业在网络信息环境下建立内部会计控制制度的原则、主要内容和需要改善的关键控制措施,使企业从内部和外部,从技术上和制度上完善内部会计控制,促使企业更好的实现企业目标。这部分也对本文的研究作了一些总结,得出了一些主要结论,并提出需要进一步探讨的问题。更多还原

【Abstract】 The most important function of accounting is to convey effective and real accounting information, depending on which the investors and related parties make judgments and decisions. Whereas, there are a lot companies who disclose fake accounting information, especially in marketed company. Those false accounting information causes the distortion of market signal, incorrect strategy. Whether that we can settle the problem of false accounting information disclosure lays in the complete and effective internal control.Internal control of a firm is a hot issue currently in both the practice and the academic fields. This issue is vital when China is merging in the global economy and building its modern enterprises system. As is believed that internal accounting control is the core part of internal control, it still relies on the competence of internal control system. This article emphasizes on the challenge and opportunity that internal accounting control face under the new circumstance-the network, the rapid development of Internet and information technology. This article also apposes several ways to improve it.This article contains four parts:Part one presents the latest development in this field and study theory of the article.Part two is the theory summarization. This part summarizes and makes comment on related theory of internal control, and makes clear the concept and content of internal accounting control.The wide use of Internet and IT leaves deep impression on enterprise, both on the way of production and the operation conception. Part three goes in this field and analyses systematically the challenge and opportunity these changes brought to internal accounting control.Part four is the most important part of this article. It presents the principle, the main content and key control measurement to build internal accounting control system under the network. This part concludes the study results of the article and apposes the question needing further discuss.更多还原