Study On The Internal Control Of Accounting Information System Based On Network Environment

Since 21st century, with the rapid development of information technology and its widespread application in business management and financial control, the internal control of original accounting information system isn't increasingly fit to the enterprise's transaction development. The application of information technology will certainly have profound influence on every aspect of the internal control of accounting information system. Changes of environment cause the internal control of traditional accounting information system to be unable to satisfy new requests. It is urgent to establish a new control system to suit to these changes. While the internal control system of event-driven accounting information system based on the network environment sufficiently satisfies the special requests.The writer has first analyzed various flaws of traditional accounting information system, pointed out its main feature is to collect and reflect accounting information afterwards. This system is also proved to be relatively weaker in the management control and the policy-making support. And, traditional accounting information system processing is only the automation of the manual accounting, which satisfies accounting to say already enough, but it needs to improve in the monitoring of the business process and integrations with other systems. So, we put forward the concept of the accounting information system based on event and then elaborate this conception. Through analysis and comparison, we conclude that the internal control system under the network environment must be established on the event-driven accounting information system. In the following, through the basic theory research of the internal control of accounting information system, the research of real-time control under network environment, the research of accounting process redesign, the research of real-time control method, the research of real-time control pattern and so on , we design a theoretical model of real-time control over accounting. This will provide a theory support for accounting playing a very important role in the real-time control. Finally, we apply this theoretical model to a enterprise for a case analysis to further discuss the main real-time control method in the management process under the network environment. This will come into effect when other enterprises implement real-time control.