The Establishment Of Accounting Information System Based On Internal Control

Though China has stepped into market economy for more than 10 years, numerous of state-owned enterprises and enterprise run by the local people have a lot of trouble, include that the Financial revenue and expenditure is confused, the management activities is out of control, accounting inform is distorted, After joining WTO, foreign big companies march into China market one after another, give the enormous competition pressure to domestic enterprises. Strengthening the internal controls and improving the management activities become the subject that compatriots pay close attention to. In order to solve weakly internal control and poor management present in enterprises, this text tries to combine the internal control with the accounting information system to set up a high-efficient, suitable accounting information system to improve enterprise's management, take precautions against enterprise's risk and upgrade the international competitiveness.In the course of writing, I consult a large number of reference books about management, accountant information system that is relatively new knowledge, combining enterprise's management practice, to finish the article. This text is divided into four major parts. First part is the cybernetics and the internal control, which introduce the history of cybernetics and internal control, and adopt the cybernetics principle to analyze the internal control. The second part is the accounting information system and its history, relating history of the accounting information system and internal control, and analyzing the development trend of the accountinginformation system. The third part try to frame the structure of accounting information system basing on the internal control. Because of the diversity in possible risk and the message need to meet management, we respectively structure the accounting information systems for the group company and entity enterprise. And wish that it contributes to strengthening the internal control and take precautions against enterprise's risk. The fourth part discusses the running environment of the accounting information system, point out that the accounting information should need a series of assurance measures to work its magic.This text combines the internal controls with accounting information system, separately from the strategic administrative structure, management the administrative structure, in good time to control the daily business behavior, the performance of the business activities in enterprise. So form a three-dimensional, omni-directional internal controls system. This system contributes to encourage all staff to prevent and control the risk in advance, the behavior of staff at preset and the management performance afterwards. So it will help to improve the poor internal control system, which is single control method in enterprises. Meanwhile, because the accounting information system has function that reflect the enterprise's business activities in real-time, the information system can meet demands of administrative decision as well. Thus it can control the enterprise risk in time, and contribute to fast reaction, raise enterprise risk management level and take precautions against risk.