The Research On Internal Accounting Control Based On Risk Management In The Context Of The Financial Crisis

Financial history of mankind is a history of financial crises. For centuries,our economy has never been out of the financial crisis's hit. To enter the twenty-first century, when economic liberalization and integration process to gain unprecedented development, rapid financial innovation, high technology is increasingly applied to the financial activities of the time, and with more frequent financial crises accompanied.In the context of the financial crisis, the risk of enterprise becomes more complex ,and internal accounting control is one of the most effective way to prevent the risk of crisis . Accompanied by wide spread of information technology,information has a unique role on the strengthening of internal accounting control .The paper is divided into five parts.The first part mainly describe the meaning of enterprise risk and analysis the change in business risk in the financial crisis.The second part mainly describe the internal accounting control theory and analysis the development of internal accounting control theory.The third part expound the internal accounting control of the company's role in risk prevention, but in the financial crisis ,our internal accounting control is still inadequate, and this affects the effect of the internal accounting control.The fourth part describe the impact of enterprise information to the internal accounting and point out the role of enterprise information to strengthen internal accounting control.The fifth part analysis the measures of strengthening the internal accounting control to deal with enterprise risk,and the strategy to improve internal accounting control under the condition of the enterprise information .