Internal Control Mechanism of Enterprise Accounting Information System

Ya Wang ； Yanmei Yang

《Frontiers in Sustainable Development》 1卷7期 (2021/10) Pp. 13-18

https://doi.org/10.29500/FSD.202110_1(7).0003

摘要

Scientific management concepts and methods are gradually being applied in the actual management and reform of Chinese enterprises. Some enterprises in our country have implemented informatization construction, among which the accounting information system has gradually formed a scale. To fully guarantee the accuracy of the financial accounting information used in the operation of the enterprise, thereby effectively improving the economic benefits of the enterprise, managers should effectively innovate the internal accounting information system of the enterprise and strengthen the internal control of the enterprise. The paper introduces the basic concepts of enterprise accounting information system, expounds the importance of internal control of enterprise accounting information system and the existing shortcomings, and proposes optimization suggestions accordingly, aiming to promote the further development of enterprise accounting information system.

關鍵字

Enterprise ； Accounting information system ； Internal control ； Mechanism

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