在科技日新月异的今天，企业管理逐步向智能化发展，公司在经营管理过
程中的相关数据信息都通过计算机进行记录和存储，通过对共享数据的分析，
监测、评价企业风险，建立科学有效的防范及修正措施，并对这些措施进行有
效性的评估。由于，我国会计信息系统内部控制较发达国家启动较晚，目前我
国企业的内部控制体系尚待完善，其规范性不容乐观，尤其是非上市公司的内
部控制令人担忧，在这种情况下，迫切需要我们对论题进行研究
本文以内控五要素为线索，研究了信息系统的运用对会计内部控制的影
响；从两者概念及发展现状出发，着重对系统的一般和应用两方面的控制进行
理论研究，并对系统内控的特点进行说明。以 GJJT 公司为例，从公司基本情
况、会计信息系统的演变进程和目前公司在用各类会计信息系统的业务流程进
行说明，对 GJJT 公司基于信息化的会计内控 57 项内容进行问卷调查、分析，
重点分析了内控建设中存在的问题，根据文章线索，对问题进行分析、归类，
从控制环境方面、控制活动方面、监督方面提出 GJJT 公司与会计信息系统相关
的内部控制需要改进的内容，具体涉及企业内控和信息系统的十一项问题
最后，对 GJJT 公司完善基于信息系统的会计内控体系建设上，回应提出的
问题，仍以信息化会计系统内控五要素为线索，有针对性地从完善制度和体系
建设、落实组织机构控制、利用会计人员职能控制、加强人员管理提高素质、
规范程序的设计和操作控制、进行程序操作记录和流程控制、数据的输入、输
出、安全及会计处理控制、强化安全管理和控制、完善档案管理控制、建立重
点岗位人员轮岗制度、开展“三查三改”专项行动、发挥计算机信息系统审计
的作用等十二个方面提出措施和建议，促进我国企业会计信息系统在内控规范
性下逐步完善其体系建设。- II -
关键词： 会计信息系统，内部控制，完善- III -
THE RESEARCH ON INTERNAL CONTROL OF
ACCOUNTING INFORMATION SYSTEM BASED ON
GJJG COMPANY
Abstract
Twenty-first Century Enron and other large companies have financial scandals, are suspected of
accounting fraud causes the bankruptcy of the company, therefore, governance of internal control refers to the
company&39;s schedule, countries began to develop a series of internal control regulations, and rules, so it is in our
country. In order to further strengthen risk management and control, improve the internal control system, the
relevant state ministries and commissions, the stock exchange and other relevant provisions of the internal
control.
In the science and technology change rapidly today, enterprise management gradually to the
development of intelligence, the company in the process of the management information through the
computer data recording and storage, through the analysis of data sharing, monitoring and evaluation of
enterprise risk, establish a scientific and effective prevention and correction measures, and evaluate the
effectiveness of these measures. Because of the more developed countries, a late start of internal control of
accounting information system in China, the current internal control system of enterprises in our country is not
perfect. The standard is not optimistic, especially the non-listed company internal control is worrying, in this
case, we need to study the problem.
The internal control five elements, were used to investigate the influence of accounting information
system of internal control; from the current situation of the two concepts and development, focusing on the
general system and application of two aspects of the control theory, and the characteristics of the internal
control system is described. Take GJJT company as an example, from the evolution of the basic situation of
the company, the accounting information system and the company in all kinds of accounting information
system business process description of GJJT company conducted a questionnaire survey and analysis of
information of the 57 items based on the internal accounting control, analyzed the existing problems in the
construction of internal control, according to the clues of to analysis and classify the problems, from the
control environment, control activities, supervision of the GJJT company and accounting information system
internal control related to the need to improve the content, the eleven problem relates to the enterprise internal
control and information system.
Finally, for the GJJT to improve the internal control system based on the construction of accounting
information system, in response to questions, still in the accounting information system of internal control five
elements, targeted to improve the system and system construction, the implementation of the organization- IV -
control, accounting personnel can use position control, strengthen personnel management and improve the
quality and standard procedures the design and operation control, program recording and process control, data
input, output, security and accounting control, strengthen safety management and control, improving the
archives management control, the establishment of key staff positions, rotation system carry out the three out
of three special action, play computer information system audit in twelve aspects of the role put forward
measures and suggestions to promote China&39;s accounting information system of enterprises gradually
improve the system construction in the internal norm of.
Key Words： Accounting data processing system, internal controls, perfect- V -
目 录
1 绪论...........- 1 -
1.1 选题的背景和意义...........- 1 -
1.1.1 选题的背景.- 1 -
1.1.2 选题的意义.- 1 -
1.2 文献综述 ...- 2 -
1.2.1 国外研究现状 ........- 2 -
1.2.2 国内研究现状 ........- 3 -
1.2.3 国内外研究的总体评价....- 4 -
1.3 研究的内容、方法和创新点 ......- 5 -
1.3.1 研究的内容.- 5 -
1.3.2 研究的方法.- 5 -
1.3.3 研究的创新点 ........- 6 -
2 会计信息系统内部控制的理论基础 ....- 7 -
2.1 会计信息系统内部控制的理论..- 7 -
2.1.1 会计信息系统的概念........- 7 -
2.1.2 内部控制的概念 ....- 7 -
2.1.3 会计信息系统的内部控制- 8 -
2.2 内部控制整体框架.........- 12 -
2.2.1 控制环境...- 12 -
2.2.2 风险评估........
。。。以上简介无排版格式，详细内容请下载查看
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