Research On Internal Control Of Accountant Information System Under Network Environment

Various fields of our society have changed with the popular application of network information technology, which brings opportunities and challenges to accounting. Our Ministry of Finance has made lots of efforts in internal control to deal with international and domestic accounting fake scandals, which plays a certain role in standardizing market economy. Yet there still lies great insufficiency in accounting information under network environment, and there is no common understanding in circles of accounting practice and theories. There still lack the theoretical directions for internal control of accounting information system under the network environment, and our current relevant regulation systems to the traditional accounting are a bit unseasonable. Thus, the idea is formed to study the internal control of accounting information system under network environment.The paper consists of five chapters:Chapter 1: Introduction The chapter mainly introduces the background, purpose and significance of this thesis, and comments on the internal control theories of internal and external research trends. It also clearly illustrates the research ideas, methods and puts forward some possible innovations.Chapter 2: Basic Theories of Accounting Information System and Internal Control Based on the three different views of accounting information system, this chapter firstly proposes that the accounting information system is essentially an information system to offer and reflect financial situations, management performances and administrative decisions, which ensure the realization of the functions through establishing the corresponding business procedures, business rules and internal control. Secondly it defines the concept of internal control and discusses the relation of accounting information system and internal control, and it proposes that accounting information system is a part of the whole internal control, which has its own internal control system. Finally through the comparison of internal control of accounting information, this chapter proposes that the internal control of accounting information system means the combination of accounting businesses and procedures, which varies with the environment of accounting, and guarantees the product quality of accounting information system by implementing particular measures and mechanisms, and improves the business efficiency on this basis.Chapter 3: Influential Factors of Accounting Information Control System under Network Environment At first this chapter analyzes the new development of accounting information system under network environment; then it points out the influences of five key elements of internal control and its goals under network environment.Chapter 4: Reconstruction of Internal Control of Accounting Information System under Network Environment This chapter begins with improving environmental construction, cultivating the capacity of handling the whole network, assessing the risks and utilizing information resources to control risks. Then it strengthens the internal control by introducing the technology of network information, and finally strengthens information system and controls of accounting information system.Chapter 5: Implementation of Internal Control of Accounting Information System under Network Environment Through the design of scheme and key control points, this chapter points out that the implementation of internal control of accounting information system under network environment still need the control of country and the coordination with society control.