基于COBIT模型的会计信息系统内部控制研究

发布时间：2018-08-01 09:10

【摘要】：随着信息技术在经济领域的广泛使用，单位业务流程以及运营环境发生了改变，会计信息化被不断推进。会计信息化在整理融合传统会计的基础上建立起新的会计模型。在这一进程中，会计信息系统结构也不断发生改变。要保证会计信息系统的有效性及可靠性，必须存在相应合理及有效的控制制度，，在我国大力进行信息化和内部控制建设的形势下，将二者有机结合，形成相互联系、支持的有机整体。目前很多单位已经建立起了相应的会计信息系统内部控制制度，但在实际运作中，制度的缺陷和不足逐渐凸显，为提高管理水平，保证单位在相应环境下的经营效率，对会计信息系统内部控制的改进不可或缺。COBIT(Control Objectives for Informationand related Technology)作为一种信息技术管理和安全控制标准、信息和关联技术控制的目标模型，在相关模型中，目前它是国际公认最权威的，将为本文的研究提供依据。本文采用规范研究法并结合J烟草公司的具体案例对会计信息系统内部控制的现况和改进方法进行研究。文章首先提出COBIT模型，对COBIT作出了详细介绍，包括控制原理、主要内容、特点、运用以及其与COSO的关系。基于COBIT模型，在总结J烟草公司会计信息系统内部控制现状的基础上,分析其存在的问题。最后，从四个控制域方面提出改进J烟草公司会计信息系统内部控制的措施，重建了J烟草公司会计信息系统内部控制体系。本文为了适应环境的变化，研究会计信息化环境下的内部控制问题，为会计信息系统内部控制的改进提供一些建议和措施，拓展了内部控制的研究领域，丰富了内部控制的理论体系，对进一步完善内部控制体系、促进会计工作具有一定的现实意义。
[Abstract]:With the wide use of information technology in the economic field, the business process and operation environment of the unit have changed, accounting information has been continuously promoted. Accounting informatization establishes a new accounting model on the basis of consolidation and integration of traditional accounting. In this process, the structure of accounting information system has been changing. In order to ensure the validity and reliability of the accounting information system, there must be a corresponding reasonable and effective control system. Under the situation of vigorously carrying out informatization and internal control construction in our country, the two systems should be combined organically to form a mutual connection. Support for an organic whole. At present, many units have established the corresponding internal control system of the accounting information system, but in the actual operation, the defects and deficiencies of the system are gradually highlighted, in order to improve the management level and ensure the operating efficiency of the unit under the corresponding environment. The improvement of internal control of accounting information system is indispensable. COBIT (Control Objectives for Informationand related Technology) is regarded as an information technology management and security control standard, a target model of information and related technology control. It will provide the basis for the research of this paper. In this paper, the current situation and improvement methods of accounting information system internal control are studied by standard research method and combining with the specific case of J Tobacco Company. In this paper, the COBIT model is put forward, and the COBIT is introduced in detail, including the control principle, main contents, characteristics, application and the relationship between COBIT and COSO. Based on COBIT model, this paper analyzes the existing problems of J Tobacco Company on the basis of summarizing the present situation of accounting information system internal control. Finally, the measures to improve the internal control of accounting information system of J Tobacco Company are put forward from four control areas, and the internal control system of accounting information system of J Tobacco Company is reconstructed. In order to adapt to the change of environment, this paper studies the problem of internal control in the environment of accounting information, provides some suggestions and measures for the improvement of internal control of accounting information system, and expands the research field of internal control. It enriches the theoretical system of internal control, and has certain practical significance for further perfecting the internal control system and promoting accounting work.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232

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