The Internal Control Optimization Research Of Enterprises Based On The View Of Accounting Informatization

With the rapid development of science and technology as well as the accelerating pace of industrial informatization, the data processing technology of computers has been growing in popularity in the field of accounting. Accounting has gradually shifted its focus from simply keeping accounts and submitting accounts to financial analysis and business decision-making process. The application of network technology and the maturity of domestic accounting software make it possible for real-time communication between financial data and business data which completely changed the storage and processing mode of accounting information. It not only brings high efficiency to the accounting work but also strengthens the H Group’s dependence on accounting information, thus advancing more and higher requirements for the complex accounting information.From the perspective of improving the H Group’s internal control, the thesis explores the effects on the H Group’s internal control by the development and application of the accounting informatization technology. And it also aims to explore the contents and specific form of the H Group’s internal control under the condition of the accounting informatization. The improvement and innovation of the H Group’s internal control function is progressive with clear way and method. The thesis is to provide constructive advice for the H Group on how to establish the internal control fit for the accounting informatization environment, thus providing guidance for the innovation of the internal control.First of all, the thesis makes a systematic introduction of the characteristics and performance of the accounting informatization on the basis of literature review. Secondly, it discusses the effects of the accounting informatization on the elements of internal control one by one in accordance with the COSO’s five elements of the internal control. Thirdly, it continues to discuss the counteraction of the internal control on the accounting informatization and make clear the relations between them. Fourthly, it explores the causes of internal control problems in the H Group in view of the current accounting informatization environment. Finally, it puts forward suggestions and specific measures for improving the H Group’s internal control under the condition of accounting informatization. Meanwhile, it also adopts the method of case study to analyze the way of optimizing the H Group’s internal control, thus making the thesis more persuasive and credible.