本文選題：會(huì)計(jì)信息系統(tǒng)　切入點(diǎn)：內(nèi)部控制　出處：《浙江工商大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部控制,是由企業(yè)董事會(huì)、監(jiān)事會(huì)、經(jīng)理層和全體員工實(shí)施的、旨在實(shí)現(xiàn)控制目標(biāo)的過程。企業(yè)會(huì)計(jì)信息系統(tǒng)的內(nèi)部控制是指為了保證會(huì)計(jì)信息系統(tǒng)的正確性、可靠性和安全性,提高會(huì)計(jì)信息系統(tǒng)的運(yùn)營效率,確保會(huì)計(jì)信息的準(zhǔn)確可靠,利用各種技術(shù)和手段對(duì)會(huì)計(jì)信息系統(tǒng)實(shí)施管理和控制的過程。伴隨中國經(jīng)濟(jì)的快速成長,信息技術(shù)和互聯(lián)網(wǎng)技術(shù)迅速發(fā)展,其在會(huì)計(jì)中的應(yīng)用成為必然趨勢(shì),原有的單機(jī)系統(tǒng)(或局域網(wǎng))環(huán)境下的會(huì)計(jì)信息系統(tǒng)走出了自我封閉的局域系統(tǒng),實(shí)現(xiàn)了企業(yè)內(nèi)外部信息的開放和共享。而互聯(lián)網(wǎng)系統(tǒng)開放性、共享性、分散性的特點(diǎn),同時(shí)也給計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)的內(nèi)部控制帶來了新的問題和挑戰(zhàn),現(xiàn)有的控制措施已很難保證會(huì)計(jì)信息的真實(shí)性與完整性,給會(huì)計(jì)信息系統(tǒng)的安全性提出了更高的要求。因此,必須根據(jù)互聯(lián)網(wǎng)系統(tǒng)的特點(diǎn),重新考慮和設(shè)計(jì)企業(yè)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制體系,使其適應(yīng)越來越復(fù)雜的企業(yè)內(nèi)外部環(huán)境。 本文分析了國內(nèi)外會(huì)計(jì)信息系統(tǒng)、內(nèi)部控制和會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的發(fā)展和應(yīng)用歷程,采用理論與實(shí)踐相結(jié)合的方法,通過歸納、總結(jié)、對(duì)比、分析,站在公司總體戰(zhàn)略目標(biāo)的高度,分析W公司會(huì)計(jì)信息系統(tǒng)內(nèi)部控制現(xiàn)狀,完善其會(huì)計(jì)信息系統(tǒng)內(nèi)部控制體系。 本文選擇的研究對(duì)象是W公司,該公司成立于1988年,原是一家以產(chǎn)銷皮革服裝及制品為主工貿(mào)結(jié)合的企業(yè),經(jīng)過企業(yè)上下各級(jí)員工多年的不懈努力、艱苦奮斗,已逐步壯大為一家涉足多個(gè)產(chǎn)業(yè)領(lǐng)域,總資產(chǎn)規(guī)模超10億元的集團(tuán)企業(yè)。目前集團(tuán)下屬皮革服裝、沙發(fā)、房地產(chǎn)、國際貿(mào)易、物管業(yè)五個(gè)產(chǎn)業(yè),皮革服裝業(yè)是集團(tuán)的基礎(chǔ)產(chǎn)業(yè)。全文以我國內(nèi)部控制框架為出發(fā)點(diǎn),重點(diǎn)分析W公司的會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的現(xiàn)狀,找出其內(nèi)部控制中存在的不足和可改進(jìn)之處,依據(jù)相關(guān)理論和方法對(duì)其產(chǎn)生問題的原因進(jìn)行深入分析,然后,針對(duì)W公司企業(yè)自身具體情況和相關(guān)的法律法規(guī),對(duì)W公司的會(huì)計(jì)信息系統(tǒng)內(nèi)部控制進(jìn)行完善,使其適合W公司長遠(yuǎn)發(fā)展。全文是按照提出問題、分析問題、解決問題的研究思路完成了研究成果的全面陳述。
[Abstract]:Internal control, which is implemented by the board of directors, board of supervisors, managers and all employees, is a process aimed at achieving the control objectives. The internal control of the enterprise accounting information system refers to the correctness of the accounting information system. Reliability and security, improving the operational efficiency of the accounting information system, ensuring the accuracy and reliability of the accounting information, using various technologies and means to implement the management and control of the accounting information system. With the rapid development of information technology and Internet technology, its application in accounting has become an inevitable trend. The original accounting information system under the single computer system (or LAN) environment has stepped out of the self-closed local area system. It realizes the opening and sharing of internal and external information of enterprises, and the characteristics of openness, sharing and decentralization of Internet system, at the same time, it brings new problems and challenges to the internal control of computer accounting information system. The existing control measures are difficult to ensure the authenticity and integrity of accounting information, and put forward higher requirements for the security of accounting information system. Therefore, according to the characteristics of Internet system, This paper reconsiders and designs the internal control system of enterprise accounting information system to adapt to the more and more complex internal and external environment. This paper analyzes the development and application course of accounting information system, internal control and internal control of accounting information system at home and abroad, adopts the method of combining theory with practice, through induction, summary, contrast, analysis. Standing at the height of the company's overall strategic goal, this paper analyzes the present situation of the internal control of the accounting information system of W Company, and consummates its internal control system of the accounting information system. This article chooses the research object is W company, this company was established in 1988, was originally a production and sale leather clothing and the product primarily industry and trade union enterprise, through the enterprise various levels staff's unremitting efforts for many years, the arduous struggle, Has gradually expanded into a multi-industry sector, the total assets of more than 1 billion yuan group enterprises. At present, the group of leather clothing, sofa, real estate, international trade, property management industry five industries, The leather and clothing industry is the basic industry of the group. Based on the internal control framework of our country, this paper focuses on the analysis of the current situation of the internal control of accounting information system in W Company, and finds out the shortcomings and improvements in the internal control. According to the relevant theories and methods, the causes of the problems are deeply analyzed, and then, according to the specific situation of the W company and the relevant laws and regulations, the internal control of the accounting information system of W company is improved. It is suitable for the long term development of W Company. The full text is a comprehensive statement of the research results according to the research ideas of raising questions, analyzing problems and solving problems.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.86;F275

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