Enterprise internal control optimization research based on the accounting information perspective

With the continuous development of IT industry and network technology, accounting is gradually moving towards accounting informationization. The timely, accurate and complete accounting information has become the enterprise´s focus of attention. At the same time, the enterprise internal control has become the important measure of enterprise management. How to combine accounting informationization and enterprise internal control effective has become one of the most high-profile topics in today´s society. Based on accounting information as the foundation, this article makes internal control as the main line, studies the dialectical relationship between the two issues, analyses the accounting internal control problems under the environment of informatization, and proposes the optimization of these problems.