On The Accounting Information Network Real-time Control

The theory and practice of accounting control is enriching, perfecting and developing with the time transformation, change of the economic environment, intensifying of the enterprise competition and unceasingly proposed new needs of the enterprise internal management. At the beginning of 20th century, R. H. Mongmarry proposed the theory of internal diversion to realize the control of money, account and items by means of duty separation and account item checkup. In 1950's, American Institute of Certified Public Accountants (AICPA) put forward the concept of accounting control and defined that accounting control is an important internal control method. To 1980's, people began to study the space-time order of management and discuss the function of accounting control in enterprise organization. From the end of 20th century to nowadays, the reformation in the field of finance and accounting greatly fell behind. The real-time control was not generally recognized by the accounting theorist and practice, the lack of research on the way of real-time control made the accounting put an emphasis on check-up, weakening the control function, especially that the real-time control by using information to the whole enterprise operation process couldn't realize. The western theory all positively is accepting a challenge. So the systemic and comprehensive researching on accounting control under network environment in our country has much space and greatly realistic significance.This article has carried annotates accounting real-time control view, analyzes basic essential factor, content and scope. Introduces the method of flow remade and the network environment factor, IT resources disposition of accounting real-time control, separately explaining the design of accounting real-time control from the real-time control to enterprise budget, enterprise operation process and enterprise fund tendency.