The I Improvement Research On Accounting Information System Of A China Tobacco Company

The internal control system is an important element in the modern enterprisemanagement. Since the beginning of the21st century, IT technology is widely popular.The company’s financial affairs have been integrated with the business. The internaland external environment accounting has changed greatly. The rapid development ofnetwork technology has changed the environment and the concept of enterprisemanagement. It also broaden the scope and content of the enterprise management, Allof these affect the specific content and features of the internal control system, andcause the internal control and control of content change. The information technologynot only gives organization some new change requirements, but also brings theopportunities and challenges to the accounting. To adapt to these changes, companiesneed to improve management efficiency, to ensure business efficiency and reliabilityof financial information, which high demands on internal control. At present, themajority of our companies is trying to or has established a accounting informationinternal control system, but it is still in its infancy. Therefore, the establishment of asound accounting information internal control system is not only the internal mutualrestraint, mutual supervision, but also the essential requirements of the enterprises toenhance their own competitiveness. As the most advanced, most authoritativeinformation technology management and control system in the world-the COBIT canprovide us a good reference. In this paper, through seriously studying the theory ofthe internal control systems, it detailed analysis the development of internal controlaccounting information system in information technology environment at home andabroad by induction and comprehensive analysis method. By using the theory withpractical method, this paper makes some analysis and guidance to the companythrough system, cybernetics, information theory. Then it focuses on the principle andsteps of COBIT control system in the accounting information system. Finally, byanglicizing A tobacco company’s accounting information internal control system, thispaper pointed out the existence problems. On the basis of COBIT4.1informationmanagement and control system framework, this paper put forward constructivesuggestions, aimed at the problems.This article aims to offer some suggestions for the development of enterprises, inorder to improve the accounting information system of internal control system to ensure the effective implementation of the measures, and to improve the enterprisemanagement level, according to my own learning content,...