Research On The Improvement Of Internal Control Under Accounting Informationization

Internal control is implemented by corporate board of directors, board of supervisors, managers and all staff and It is a process to achieve the control objectives. The objectives of internal control is a reasonable assurance that the operation and management of enterprise legal, asset security, financial reports and related information integrity. It can improve operational efficiency and promote enterprise development strategy. Therefore, the soundness of internal controls directly affect the perspective of enterprise, must attach highly importance. Nowadays, developed information technology is leading human from the industrial society to information society. Internet and e-commerce are rapid development. Social circumstances changed forever. At this time, accounting informationization was born. Under accounting informationization, internal control is faced with many challenges, more and more problems happen which forces all enterprises to strengthen their internal control systems to find various risks in advance, reduce the possibility of fraud, ensure the effective operation of enterprises and ultimately achieve management objective.This article, through the fundamental research, studies on the specific measures of internal control improvement. This article is divided into five parts. The paper's first part introduced this article's research background, the present situation and the mentality. The second part introduced the characteristics of accounting informationization and its performance. The third part introduced the relationship between accounting informationization and internal control. The fourth part introduced the problems of Internal Control under accounting informationization. The sixth part provided same advices and specific measures to improve internal control, and this part is the most important part in this article. The fifth part is article's summary.