W公司会计信息系统内部控制研究

发布时间：2018-03-02 22:06

本文选题：会计信息系统　切入点：内部控制　出处：《浙江工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制,是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过程。企业会计信息系统的内部控制是指为了保证会计信息系统的正确性、可靠性和安全性,提高会计信息系统的运营效率,确保会计信息的准确可靠,利用各种技术和手段对会计信息系统实施管理和控制的过程。伴随中国经济的快速成长,信息技术和互联网技术迅速发展,其在会计中的应用成为必然趋势,原有的单机系统(或局域网)环境下的会计信息系统走出了自我封闭的局域系统,实现了企业内外部信息的开放和共享。而互联网系统开放性、共享性、分散性的特点,同时也给计算机会计信息系统的内部控制带来了新的问题和挑战,现有的控制措施已很难保证会计信息的真实性与完整性,给会计信息系统的安全性提出了更高的要求。因此,必须根据互联网系统的特点,重新考虑和设计企业会计信息系统内部控制体系,使其适应越来越复杂的企业内外部环境。本文分析了国内外会计信息系统、内部控制和会计信息系统内部控制的发展和应用历程,采用理论与实践相结合的方法,通过归纳、总结、对比、分析,站在公司总体战略目标的高度,分析W公司会计信息系统内部控制现状,完善其会计信息系统内部控制体系。本文选择的研究对象是W公司,该公司成立于1988年,原是一家以产销皮革服装及制品为主工贸结合的企业,经过企业上下各级员工多年的不懈努力、艰苦奋斗,已逐步壮大为一家涉足多个产业领域,总资产规模超10亿元的集团企业。目前集团下属皮革服装、沙发、房地产、国际贸易、物管业五个产业,皮革服装业是集团的基础产业。全文以我国内部控制框架为出发点,重点分析W公司的会计信息系统内部控制的现状,找出其内部控制中存在的不足和可改进之处,依据相关理论和方法对其产生问题的原因进行深入分析,然后,针对W公司企业自身具体情况和相关的法律法规,对W公司的会计信息系统内部控制进行完善,使其适合W公司长远发展。全文是按照提出问题、分析问题、解决问题的研究思路完成了研究成果的全面陈述。
[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.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.86;F275

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