Research on Internal Control of Accounting System Based on Network Environment

An effective internal control on accounting system under network environment has become an important factor of restricting the development of modern enterprises. The development of computer and related technologies has brought the modern society into network era. This paper carried out a research on the internal control of accounting system based on network environment. First, it analyzed the influences of network environment on the internal control of company's accounting system. Then, it discussed the content regarding the internal control of the accounting system. Based on this, the paper studied the methods of strengthening the internal control on the accounting system. It suggested to strengthen supervision, enhance risk awareness and establish rules to level up the internal control ability of modern enterprises on their accounting systems.