The Pformation Of Internal Control Under The Network Accounting System

In order to adapt to this change and make better use of the advantages brought by the Internet, various new accounting and management modes of network accounting emerge as the times require.

The emergence and development of network accounting improve the adequacy of accounting, change the carrier of accounting information and information storage mode, speed up the timeliness of information processing, disclosure and use, enhance the sharing of information, and thus have the incomparable advantages of traditional accounting. At the same time, internal control under the network accounting system has changed from all aspects.

Some internal control under manual operation, such as compiling subject, voucher summary, general ledger and subsidiary ledger check, are gradually or completely weakened in network accounting. There is no need for existence. Some of its internal control functions are pferred from single machine to network after accounting network, such as credential input, audit and so on.

Therefore, internal control is also changed from single system control to procedural control and system control.

In the network accounting system, great changes have taken place in the processing methods and procedures of accounting and finance, and the form of various accounting vouchers and reports, the way of accounting information storage and storage medium have also changed greatly.

In the past, all kinds of original vouchers, which reflected the accounting and financial process, were reduced or even disappeared as the basic accounting information. In the past, a considerable part of the necessary checks and audits carried out in the accounting process had been automatically completed by the computer.

Therefore, the internal control system of the network accounting system is very different from the manual accounting system and the internal control system of the computerized accounting system. The key point of control is changed from the control of people to the control of people and machine.

After accounting and financial data is processed by the network accounting system, the environment of accounting has undergone great changes. The accounting department has been composed of financial and accounting professionals, composed of financial and accounting professionals and computer data processing administrators and computer experts.

The processing and storage of accounting information are concentrated in the network. A large number of different accounting businesses are intersecting together, and information resources sharing, financial information is complex and cross speed is speeding up. Some of the traditional accounting systems have failed to control their functions and powers. The original error correction control implemented by checking each other between books has disappeared. The internal control is facing the risk of failure.

Therefore, in order to ensure the safety and integrity of the assets and materials of enterprises and ensure the correctness and reliability of the accounting system to reflect the economic activities of enterprises, it is more important to establish and perfect the internal control system of enterprises.

Therefore, strengthening the internal control of the network accounting system is the basis for further enhancing the advantages of network accounting. It is also the top priority for enterprises to smoothly carry out and implement network accounting in the new situation.

Then, how to strengthen the internal control of network accounting? I personally believe that the following measures should be taken.