Research On Internal Accounting Control Of Enterprise A Under Information Environment

With the continuous progress of modern science and technology and the gradual popularization of Internet technology,the world has entered the era of big data.Under the background of big data,any industry will be affected by informatization,accounting industry is no exception.Informatization plays a great role in promoting the development of the entire accounting industry.Under the background of the rapid development of the information technology of the accounting industry,its technology can effectively improve the quality and efficiency of the accounting office of enterprises,and also bring about significant changes to the internal accounting control means of enterprises.At present,the internal accounting control system is not perfect,because the internal accounting control system is not established and perfect,leading to criminals to exploit the loopholes,resulting in serious economic losses of enterprises.In recent years,there have been many business scandals involving false financial reports of enterprises in the domestic and foreign financial markets,such as the Wirecard case in 2020,the Airbus "routine" bribery case,Luckin Coffee case,the domestic Yihua Life information disclosure violation case and Guangzhou Langqi information disclosure violation case.With the prevalence of information technology,enterprises need to pay more attention to internal accounting control.Correct and effective internal accounting control can prevent enterprises from suffering risks,reduce costs and expenses,and obtain higher profits.This paper consists of eight chapters: Chapter 1 introduction briefly introduces the research background,research significance,domestic and foreign research status and review,research content,research methods,innovation and shortcomings of this paper;The second,the third chapter elaborated the enterprise internal accounting control under the information environment related concept content and theoretical basis;The fourth chapter of the information environment of the enterprise internal accounting control questionnaire design and implementation of the questionnaire and data collection statistics;The fifth chapter analyzes and summarizes the questionnaire statistical results of the previous chapter.Chapter six analyzes the causes of the problems.The seventh chapter puts forward corresponding solutions to the problems arising from enterprise internal accounting control under the information environment;The eighth chapter summarizes and concludes the content of this article.This paper analyzes the internal accounting control of enterprise A under the information environment,combined with the existing research literature review at home and abroad,using literature analysis,case analysis and questionnaire,trying to find out the reasons for the problems of internal accounting control of enterprise A under the information environment.In the information environment,the internal accounting control of enterprise A mainly has two problems: one is caused by the complexity of the information system,the other is caused by human factors.In this paper,according to the theory and method of internal accounting control,combined with the actual accounting needs of A enterprise,improve the internal accounting control system of A enterprise,optimize the drawbacks of the information system,use intelligent verification,improve the approval process,update the check system and other schemes to avoid financial risks.In this paper,the effectiveness of the internal accounting control system of enterprise A under the information environment is discussed,so as to enable the healthy development of the internal accounting control of enterprises,but also hope to help other enterprises to improve the internal accounting control system.