The Study Of Internal Control Evaluate And Improvement In Accounting Information System Of H Tobacco Industrial Corporation

Internal control which works in each aspect of business enterprise is a very important part of enterprise internal management. It plays a vital role in enterprise survival and development. The traditional control in accounting information system which is no longer adapted to the new IT environment has shows many weaknesses, in which situation the control of accounting information system as a part of internal control gets more attention in theory and practice field. It is the foundation for improving the internal control to assess the control of accounting information system effectiveness comprehensively and correctly. But there is less study which involves the evaluation of internal control in both theory and practice field. So it seems more and more urgent to assess the control of accounting information system.This paper bases on the theories of internal control evaluation and the practice in our country to set up internal control evaluation indicator system in accounting information system. This indicator system could make the evaluation of internal control more operational and effective. At the same time, this article uses a case study of H tobacco Industrial Corporation of China on the evaluation model. It wants to use the evaluation indicator system to analyse and evaluate the control of accounting information system and provides useful advices for this corporation to improve its control in accounting information system. Therefore, this paper has a double meaning in both the theoretical study and practical application.