Internal Control, Network Accounting Environment

Network accounting is accounting software product developed to a certain stage, it is the use of the Internet environment, a variety of transactions and matters of recognition, measurement, recording and disclosure of accounting activities is a new accounting model. As the network technology in the accounting area of rapid development and extensive application of information technology and the use of Internet technologies, the traditional accounting model because of accounting information can not effectively analyze accounting information has led to the isolation does not satisfy the use of accounting information the needs, the network accounting is adapted to the new economic environment of such an international and progressive developed.Network environment accounting information system of internal control is the internal accounting controls in-depth development. This article will focus on how the network accounting internal control environment as its theme, expected from the theory of network accounting and internal controls involved in some of the problems to sort out and summarize for the internal control practices to provide guidance and reference. From the side reflects the superiority of network accounting; to discuss the development of the network of internal accounting controls, and to explore how the accounting environment in the network with the establishment of a sound internal control system appropriate to the problem; papers focus on the use of internal control theory and method of analysis network accounting information systems, identify the appropriate control measures to ensure that the legitimate network accounting information systems, compliance, reliable and safe. And this paper refer to the large amount of relevant information on accounting theory, combined with the work undertaken by its own characteristics, theoretical research and case studies using a combination of methods of accounting for the current network is running some of the problems that exist in the analysis, using internal control theory, the existence issues of diagnosis, the network of accounting in the application of internal control to pay attention to the problem and solution approach. To identify critical control point, a means of internal controls to seek more effective control on the effect of accounting for the network to provide a wider range of application of a little thinking and recommendations.