Study On Internal Accounting Control Under The Environment Of Information Technology In State-owned Companies

With the application of information technology in accounting work, broughtnew revolution, the introduction of the accounting information system, improve theefficiency of the accounting work, but also caused some new problems. Internalaccounting control is to s to avoid the occurrence of these problems. Chinesestate-owned enterprises plays a very important role in the development of nationaleconomy. A lot of state-owned enterprises, to our country’s economic development isvery important. Information technology of State-owned enterprises is developed, itseffect is essential to the country, and internal accounting control directly affect the effectof the operation of state-owned enterprises. But the problem is hard to play its role ininformation technology environment。This article through the analysis of state-owned enterprises’ internal accountingcontrol, As an example as Xinhua Pharmaceutical Company, combined with the actualsituation of our state-owned enterprises, by using the method of normative researchunder the information technology environment, from the perspective of the optimizationof internal accounting control of the target, trying to find out methods to solve theseproblems.The full text main body part can be divided into four parts. The first partintroduces the background and meaning of this paper, domestic and foreign literaturereview, research content and method, main work and innovation, and thesis framework.The second part introduces state-owned enterprises and the basic theory of internalaccounting control. The third part as an example as Xinhua pharmaceutical companiesis necessary to explain the internal accounting control of state-owned enterprises，introduces the problem and the reason of State-owned enterprises’ internal accountingcontrol. The fourth part introduced the information technology under the condition ofinternal accounting control system, this part is the center of this article. This articlemainly has the following characteristics: first, information technology environment intothe accounting internal control system research, focus on the analysis of the elements and the main control activities; second, make full use of information technology tosolve the problem facing the internal accounting control of state-owned enterprises, theintroduction of network accounting, IT governance model such as concept, formed a fullrange of systems and control；third, the internal accounting control objectives oriented,with Xinhua Pharmaceutical Company as an example，analyses the main problems ofinternal accounting control； four，in view of existing problems, a detailed analysis ofthe state-owned enterprises to establish and perfect the internal control measures underinformation technology.