Enterprise Internal Control Research Under Accounting Informationization Environment

Along with era of knowledge economy's oncoming, the scientific management is valued enterprise's day by day, more and more enterprises start to use the advanced information technology rallying organizational structure and the adjustment management pattern, under this kind of environment, business accounting the system tends the informationization gradually.The accounting information system takes the business management a sub-system, is an information system which by the certificate unit, the account thin organization, the report form system, the accounting method and the bookkeeping disposal procedure is composed. Each composition unit in the processing processing data process organically the union is a whole, completes to the accounting data collection, processing processing, the storage, the retrieval and the transmission. It mainly supplies the financial information, the directional information and the decision information. Business accounting the system informationization is the establishment in the information technology foundation, the use modern enterprise's advanced management idea, integrated enterprise's all resources information comprehensively, and provides policy-making, the plan, the control and the operating results appraisal for the enterprise omni-directional and systematization's management platform, the accounting information system arises at the historic moment along with it. The accounting information system is based on the client server system, the relational database structure, the object-oriented technology, information technology and so on graphical user interface, fourth generation of language, network communication one widespread and the open enterprise information system, is result which each kind of information and so on information like supply, production, sale, service integrate highly. This kind of advanced management pattern has brought the unprecedented impact for traditional accountant, also controlled to internal accounting presented the new challenge.Internal accounting controls is guarantees the enterprise normal work the premise and the foundation. But, internal accounting controls must with enterprise's configuration of organization, the operation flow as well as enterprise's condition of business has the strong fusion, can display its function fully. The informationization internal accounting controlled for the enterprise has brought a series of system transformation. Takes the control the information item of resources, gets down the construction in the informationization environment and consummation internal accounting the control system is the subject which this article discusses. In business accounting system informationization high speed development's today, how internal accounting does the control system adapt the market economy development request, how to satisfy the modern enterprise organizational structure, the modes of business operation and the management goal need, is a brand-new theory topic, therefore, stands in the enterprise informationization management angle constructs internal accounting to control the new task which the system is imminent should study. The information technology is merely internal accounting controls one of environment essential factors, but its fast development controls the impact which for internal accounting creates to be actually not allow to neglect. Therefore, we must stand in a higher angle go to perfect and perfect internal accounting the control system, builds the solid foundation for the economical healthy development. This article to adapt the environment change, research business accounting under informationization environment's internal accounting controls the question, to further consummates enterprise internal accounting to control the informationization which the system, promotion business accounting works to have the extremely profound practical significance.