A公司会计信息系统内部控制研究

发布时间：2018-01-07 01:09

本文关键词：A公司会计信息系统内部控制研究　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

更多相关文章： 内部控制 会计信息系统 COBIT5.0

【摘要】：企业内部控制通常是指企业相关人员为了实现控制目的而实施的管理过程。企业会计信息系统内部控制是根据实际状况对信息系统采取有效管理的过程,能够有效的增强信息系统的安全性能,提升会计信息系统的运营效率,使会计信息的质量能够得到提升。中国经济的发展,信息技术的应用与普及,会计信息系统内部控制为了满足不同相关利益者的需要,企业会计信息正在实现信息资源共享。但是互联网本身的特性如开放性、分散信息等也对企业的内部控制的业务流程带来新的挑战。很多企业现在所遵守的内部控制准则所展现的会计信息已经不能满足不同利益相关者的需求,这种情形对企业会计信息系统提出更高要求,产生了更多的挑战。这样的情况下,企业需要结合自身的状况和现有的互联网特点重新设计会计信息系统内部控制体系,使其能够满足不同的需求。本文首先从发展角度对国内和国外会计信息系统内部控制进行综述。对会计信息系统的的相关概念及理论基础进行研究,并重点介绍了本文采用目前比较先进的框架COBIT5.0的相关概念、原则等方面的内容。笔者根据COBIT5.0框架的5个流程域对A公司的会计信息系统内部控制体系进行分析,并根据发现的各种问题结合A公司的实际状况提出可行性优化建议。本文根据A公司会计信息系统内部控制的实际状况借助COBIT5.0框架设计业务流程,以达到优化A公司会计信息系统内部控制体系的目的,拓展了会计信息系统内部控制的研究领域,对以后同行业内部控制的研究具有借鉴意义。
[Abstract]:The enterprise internal control usually refers to the process of enterprise management personnel in order to achieve the control objectives and the implementation of the internal control of accounting information system is based on the actual situation to the effective management of the information system, can enhance the safety performance of information system effectively, improve the accounting information system operation efficiency, the quality of accounting information can be obtained the development of economic improvement. Chinese, application and popularization of information technology, the accounting information system of internal control in order to meet the needs of different stakeholders, the accounting information is to realize information resource sharing. But the characteristics of the Internet itself such as open, decentralized information and so on the internal control of enterprise business processes has brought new challenges. The present standards for internal control in many enterprises now comply with the accounting information has been unable to meet the different needs of stakeholders, the A higher demands on enterprise accounting information system, produce more challenges. Under such circumstances, enterprises need to combine their own conditions and characteristics of the existing Internet system re design the internal control of accounting information system, which can meet the different demand. Firstly, from the point of development of internal control at home and abroad are reviewed the accounting information system. By analyzing the related concepts and theoretical basis of accounting information system, and introduces the related concepts of the current framework of COBIT5.0 advanced the principles and other aspects of the content. The author analyzed according to the 5 process areas of COBIT5.0 framework of A company's accounting information system and internal control system. Put forward the feasible optimization suggestions according to various problems found with the actual situation of A company. According to the internal control of accounting information system of A company. With the help of COBIT5.0 framework, business process is designed to optimize the internal control system of A accounting information system, expand the research field of internal control of accounting information system, and provide reference for future research on internal control of the same industry.

【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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