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进入二十一世纪以来,网络已经逐渐渗透进人们的日常生活中,并成为人们生活中不可或缺的一部分。会计行业也是一样,随着网络技术的不断发展和不断成熟,会计行业中信息系统的内部控制体系也在发生着深刻的变革。为了应对这些变化,会计从业人员只有清楚的认识它们,学习并且掌握它们,才能适应会计行业不断的发展和变化,进而建立较为完备的会计体系。故而,全力加强网络环境下会计信息系统内部控制的建设就显得尤为重要了。
Since entering the 21st century, the Internet has gradually penetrated into people’s daily lives and has become an integral part of people’s lives. The same is true in the accounting industry. With the continuous development and maturity of network technologies, the internal control system of information systems in the accounting industry is undergoing profound changes. In order to cope with these changes, accounting practitioners can only adapt to the constant development and changes in the accounting industry, and then establish a more complete accounting system, only by clearly understanding them and learning and mastering them. Therefore, it is particularly important to strengthen the internal control of the accounting information system under the network environment.