The Study Of Internal Control For Accounting Information Systems Under Accounting Information Technology Business Environment

China's accession to the WTO,as the global economic integration to speed up the process,standardize the management of advanced science and management system has been integrated into our management system.With the development of e-commerce network of accounting and step-by-step implementation of the enterprises have already realized the business and financial integration,accounting and internal management accounting,external environment has undergone tremendous changes in the business of accounting information.In order to adapt to this change,enhance management efficiency,to ensure effective business efficiency and the reliability of financial information,corporate internal control system to pass on the production and operation activities of the entire process of self-examination and self-restraint and self-regulation,to avoid the risk of business To form a set of internal control system.Sound internal control system is not only the internal checks and balances,mutual supervision of the management mechanism,but also in the face of fierce competition in the survival of the must-have requirementsAs a result,the establishment of a sound internal control system of norms,with the internationally accepted internal control framework to adapt in order to improve our corporate governance structure in the international market and the competitiveness of China's policy priority to develop the sector.The internal control system and the establishment of norms,in particular,should focus on information technology background,with corporate information technology and accounting information of the extent of the increase in people's increasing dependence on information systems to enhance enterprise in addition to the traditional sense of operational risks,Risk control and financial risks,and information systems security, reliability and information related to the growing risk information system.This shows that the accounting information system set up after the success of its operation,the establishment of an effective system of internal control mechanisms to ensure that the system is safe,reliable and effective is essential.In order to effectively protect the assets of the security and integrity of accounting information to ensure that the true and reliable,improve operational efficiency,business is an urgent need for internal controls of traditional integration and optimization.In order to build an important foundation for the internal environment in order to assess the risks for the important part,to control the activities of the most important means to communicate important information and conditions for the internal supervision of an important guarantee for each other,promote each other's internal control framework.Papers from the accounting information of the characteristics of accounting information and accounting information on the impact of the internal control system,start with a detailed analysis of information-based environment,accounting information systems of internal controls and the new features of the existing problems,learn from COBIT4.1 model to explore the establishment of With international practice in information technology to adapt to the environment,accounting information systems of internal control measures.I hope to be able to help enterprises in the construction of accounting information systems to improve risk awareness,carefully the development of the internal control system, fully implement the control measures so as to ensure maximum quality of accounting information,constantly with international practice.