浅谈会计信息系统与内部控制的创新结合

随着计算机在会计领域的应用与普及，会计信息系统由传统手工会计信息系统发展到电算化会计信息系统。由此，加强会计信息系统的内部控制，不断探索适合电算化环境的内部控制措施与方法成了当前企业要解决的首要问题。我国企业并不缺少内部控制，缺少的是符合信息化时代的科学系统的内部控制。我们需要分析研究符合电算化会计信息系统的创新内部控制制度。

Thesis of the Innovative Combination of Accounting Information System and Internal Controls

As the computer application in accounting field popularizes, accounting information system （AIS）changes from traditonal manualAIS to electronic-calculation AIS.Therfore, to strengthern the internal control of AIS and explore suitable ways and manners for the internal control of electronic-calculation AIS is a primary problem for those companies.Our compnies are not in want of internal controls but scientific systematic internal controls according with the information age. We need to make an analysis of innovative internal control system corresponding to electronic- calculation AIS.