【摘要】：隨著信息技術(shù)在經(jīng)濟(jì)領(lǐng)域的廣泛使用，單位業(yè)務(wù)流程以及運(yùn)營(yíng)環(huán)境發(fā)生了改變，會(huì)計(jì)信息化被不斷推進(jìn)。會(huì)計(jì)信息化在整理融合傳統(tǒng)會(huì)計(jì)的基礎(chǔ)上建立起新的會(huì)計(jì)模型。在這一進(jìn)程中，會(huì)計(jì)信息系統(tǒng)結(jié)構(gòu)也不斷發(fā)生改變。要保證會(huì)計(jì)信息系統(tǒng)的有效性及可靠性，必須存在相應(yīng)合理及有效的控制制度，，在我國(guó)大力進(jìn)行信息化和內(nèi)部控制建設(shè)的形勢(shì)下，將二者有機(jī)結(jié)合，形成相互聯(lián)系、支持的有機(jī)整體。目前很多單位已經(jīng)建立起了相應(yīng)的會(huì)計(jì)信息系統(tǒng)內(nèi)部控制制度，但在實(shí)際運(yùn)作中，制度的缺陷和不足逐漸凸顯，為提高管理水平，保證單位在相應(yīng)環(huán)境下的經(jīng)營(yíng)效率，對(duì)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的改進(jìn)不可或缺。COBIT(Control Objectives for Informationand related Technology)作為一種信息技術(shù)管理和安全控制標(biāo)準(zhǔn)、信息和關(guān)聯(lián)技術(shù)控制的目標(biāo)模型，在相關(guān)模型中，目前它是國(guó)際公認(rèn)最權(quán)威的，將為本文的研究提供依據(jù)。 本文采用規(guī)范研究法并結(jié)合J煙草公司的具體案例對(duì)會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的現(xiàn)況和改進(jìn)方法進(jìn)行研究。文章首先提出COBIT模型，對(duì)COBIT作出了詳細(xì)介紹，包括控制原理、主要內(nèi)容、特點(diǎn)、運(yùn)用以及其與COSO的關(guān)系�；贑OBIT模型，在總結(jié)J煙草公司會(huì)計(jì)信息系統(tǒng)內(nèi)部控制現(xiàn)狀的基礎(chǔ)上,分析其存在的問(wèn)題。最后，從四個(gè)控制域方面提出改進(jìn)J煙草公司會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的措施，重建了J煙草公司會(huì)計(jì)信息系統(tǒng)內(nèi)部控制體系。 本文為了適應(yīng)環(huán)境的變化，研究會(huì)計(jì)信息化環(huán)境下的內(nèi)部控制問(wèn)題，為會(huì)計(jì)信息系統(tǒng)內(nèi)部控制的改進(jìn)提供一些建議和措施，拓展了內(nèi)部控制的研究領(lǐng)域，豐富了內(nèi)部控制的理論體系，對(duì)進(jìn)一步完善內(nèi)部控制體系、促進(jìn)會(huì)計(jì)工作具有一定的現(xiàn)實(shí)意義。
[Abstract]:With the wide use of information technology in the economic field, the business process and operation environment of the unit have changed, accounting information has been continuously promoted. Accounting informatization establishes a new accounting model on the basis of consolidation and integration of traditional accounting. In this process, the structure of accounting information system has been changing. In order to ensure the validity and reliability of the accounting information system, there must be a corresponding reasonable and effective control system. Under the situation of vigorously carrying out informatization and internal control construction in our country, the two systems should be combined organically to form a mutual connection. Support for an organic whole. At present, many units have established the corresponding internal control system of the accounting information system, but in the actual operation, the defects and deficiencies of the system are gradually highlighted, in order to improve the management level and ensure the operating efficiency of the unit under the corresponding environment. The improvement of internal control of accounting information system is indispensable. COBIT (Control Objectives for Informationand related Technology) is regarded as an information technology management and security control standard, a target model of information and related technology control. It will provide the basis for the research of this paper. In this paper, the current situation and improvement methods of accounting information system internal control are studied by standard research method and combining with the specific case of J Tobacco Company. In this paper, the COBIT model is put forward, and the COBIT is introduced in detail, including the control principle, main contents, characteristics, application and the relationship between COBIT and COSO. Based on COBIT model, this paper analyzes the existing problems of J Tobacco Company on the basis of summarizing the present situation of accounting information system internal control. Finally, the measures to improve the internal control of accounting information system of J Tobacco Company are put forward from four control areas, and the internal control system of accounting information system of J Tobacco Company is reconstructed. In order to adapt to the change of environment, this paper studies the problem of internal control in the environment of accounting information, provides some suggestions and measures for the improvement of internal control of accounting information system, and expands the research field of internal control. It enriches the theoretical system of internal control, and has certain practical significance for further perfecting the internal control system and promoting accounting work.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F232

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