The Research On Internal Control Of Accounting Information System Based On GJJG Company

Twenty-first Century Enron and other large companies have financial scandals,are suspected of accounting fraud causes the bankruptcy of the company,therefore,governance of internal control refers to the company's schedule,countries began to develop a series of internal control regulations,and rules,so it is in our country.In order to further strengthen risk management and control,improve the internal control system,the relevant state ministries and commissions,the stock exchange and other relevant provisions of the internal control.In the science and technology change rapidly today,enterprise management gradually to the development of intelligence,the company in the process of the management information through the computer data recording and storage,through the analysis of data sharing,monitoring and evaluation of enterprise risk,establish a scientific and effective prevention and correction measures,and evaluate the effectiveness of these measures.Because of the more developed countries,a late start of internal control of accounting information system in China,the current internal control system of enterprises in our country is not perfect.The standard is not optimistic,especially the non-listed company internal control is worrying,in this case,we need to study the problem.The internal control five elements,were used to investigate the influence of accounting information system of internal control;from the current situation of the two concepts and development,focusing on the general system and application of two aspects of the control theory,and the characteristics of the internal control system is described.Take GJJT company as an example,from the evolution of the basic situation of the company,the accounting information system and the company in all kinds of accounting information system business process description of GJJT company conducted a questionnaire survey and analysis of information of the 57 items based on the internal accounting control,analyzed the existing problems in the construction of internal control,according to the clues of to analysis and classify the problems,from the control environment,control activities,supervision of the GJJT company and accounting information system internal control related to the need to improve the content,the eleven problem relates to the enterprise internal control and information system.Finally,for the GJJT to improve the internal control system based on the construction of accounting information system,in response to questions,still in the accounting information system of internal control five elements,targeted to improve the system and system construction,the implementation of the organization control,accounting personnel can use position control,strengthen personnel management and improve the quality and standard procedures the design and operation control,program recording and process control,data input,output,security and accounting control,strengthen safety management and control,improving the archives management control,the establishment of key staff positions,rotation system carry out the "three out of three" special action,play computer information system audit in twelve aspects of the role put forward measures and suggestions to promote China's accounting information system of enterprises gradually improve the system construction in the internal norm of.