Title :
On the Enterprise´s Internal Control of Accounting Information
Author :
Wang Yufa ; Yuan Jianle
Author_Institution :
Sch. of Econ. & Manage., Henan Polytech. Univ., Jiaozuo, China
Abstract :
As the development of e-commerce and the implementation of network accounting, companies have achieved operational and financial integration. More and more enterprises begin to use advanced information technology to re-engineer the organizational structure and change management models. In this environment, corporate accounting system has gradually become an information society. In this paper, from the concepts and the characteristics of accounting information and the necessity of internal control under the condition of a sound accounting information, analyze the problems of accounting information system under the environment of information, and offer the corresponding countermeasures for these specific issues.
Keywords :
electronic commerce; accounting information; e-commerce development; enterprise internal control; financial integration; information society; network accounting implementation; sound accounting information; Computers; Control systems; Economics; Information systems; Personnel; Security;
Conference_Titel :
E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on
Conference_Location :
Henan
Print_ISBN :
978-1-4244-7159-1
DOI :
10.1109/ICEEE.2010.5661228