GJJT公司会计信息系统的内部控制研究

发布时间：2018-03-25 06:40

本文选题：会计信息系统　切入点：内部控制　出处：《宁波大学》2017年硕士论文

【摘要】：21世纪美国安然等大公司陆续出现财务丑闻,均为涉嫌会计造假行为致使公司破产,因此,内部控制治理被提到了公司的议事日程,各国开始制定公司一系列内控方面的制度规范和法则,我国也是如此。为进一步强化风险管控,健全内部控制制度,国家相关部委、证券交易所等也对内部控制作出了相关规定。在科技日新月异的今天,企业管理逐步向智能化发展,公司在经营管理过程中的相关数据信息都通过计算机进行记录和存储,通过对共享数据的分析,监测、评价企业风险,建立科学有效的防范及修正措施,并对这些措施进行有效性的评估。由于,我国会计信息系统内部控制较发达国家启动较晚,目前我国企业的内部控制体系尚待完善,其规范性不容乐观,尤其是非上市公司的内部控制令人担忧,在这种情况下,迫切需要我们对论题进行研究。本文以内控五要素为线索,研究了信息系统的运用对会计内部控制的影响;从两者概念及发展现状出发,着重对系统的一般和应用两方面的控制进行理论研究,并对系统内控的特点进行说明。以GJJT公司为例,从公司基本情况、会计信息系统的演变进程和目前公司在用各类会计信息系统的业务流程进行说明,对GJJT公司基于信息化的会计内控57项内容进行问卷调查、分析,重点分析了内控建设中存在的问题,根据文章线索,对问题进行分析、归类,从控制环境方面、控制活动方面、监督方面提出GJJT公司与会计信息系统相关的内部控制需要改进的内容,具体涉及企业内控和信息系统的十一项问题。最后,对GJJT公司完善基于信息系统的会计内控体系建设上,回应提出的问题,仍以信息化会计系统内控五要素为线索,有针对性地从完善制度和体系建设、落实组织机构控制、利用会计人员职能控制、加强人员管理提高素质、规范程序的设计和操作控制、进行程序操作记录和流程控制、数据的输入、输出、安全及会计处理控制、强化安全管理和控制、完善档案管理控制、建立重点岗位人员轮岗制度、开展“三查三改”专项行动、发挥计算机信息系统审计的作用等十二个方面提出措施和建议,促进我国企业会计信息系统在内控规范性下逐步完善其体系建设。
[Abstract]:In the 21st century, major companies such as Enron in the United States have appeared financial scandals one after another, all of which are suspected of accounting fraud, resulting in the bankruptcy of the company. Therefore, internal control governance has been put on the company's agenda. Various countries have begun to formulate a series of institutional norms and rules for the internal control of companies, and the same is true in China. In order to further strengthen risk control and improve the internal control system, relevant ministries and departments of the state, Stock exchanges and so on have also made relevant regulations on internal control. Today, with the rapid development of science and technology, enterprise management is gradually developing intelligently. The relevant data and information of the company in the course of operation and management are all recorded and stored through computers. Through the analysis of shared data, monitoring and evaluation of enterprise risk, the establishment of scientific and effective preventive and correction measures, and the evaluation of the effectiveness of these measures, the internal control of accounting information system in China started later than that in developed countries. At present, the internal control system of Chinese enterprises is still to be perfected, and its standardization is not optimistic, especially the internal control of non-listed companies is worrisome, in this case, There is an urgent need for us to study the topic. This paper takes the five elements of internal control as a clue to study the impact of the application of information system on the accounting internal control. This paper focuses on the theoretical research on the general and applied control of the system, and explains the characteristics of the internal control of the system. Taking GJJT Company as an example, from the basic situation of the company, The evolution process of accounting information system and the business process of various accounting information systems are described. 57 items of accounting internal control based on information technology in GJJT company are investigated and analyzed. The problems existing in the construction of internal control are emphatically analyzed. According to the clue of the article, the problems are analyzed, classified, from the aspect of controlling environment and controlling activities. In the aspect of supervision, the contents of GJJT's internal control related to accounting information system need to be improved, specifically involving eleven problems of enterprise's internal control and information system. Finally, to improve the construction of accounting internal control system based on information system for GJJT company, In response to the questions raised, we still take the five elements of internal control in an information-based accounting system as a clue to improve the system and system construction, implement organizational control, utilize the function control of accounting personnel, and strengthen the management of personnel to improve their quality. Standardize program design and operation control, program operation record and process control, data input, output, safety and accounting control, strengthen security management and control, improve file management control, To establish the system of personnel rotation in key posts, to carry out the special action of "three checks and three reforms," and to bring into play the role of computer information system auditing, 12 measures and suggestions are put forward. To promote the construction of enterprise accounting information system in our country under the standard of internal control.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F570.5;F572.6

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