信息技术条件下企业会计控制研究

论文通过对会计控制的国内外研究现状的分析 ,分析了会计控制研究的重要作用 ;阐明了会计控制的内涵以及会计的实时控制观 ,指出会计控制由适时控制转向实时控制 ,实施ERP(企业资源计划 )是解决问题的关键 ,实时控制是一个渐进的完善过程 ,是会计信息化发展的必然结果。论文最后对信息技术条件下会计控制的内涵———会计信息体系控制问题进行了详细分析。

On Enterprise Accounting Control under IT

Through an analysis on the status quo of accounting control research at home and abroad, this paper affirms, the great significance of accounting control research, expounds the connotation of accounting control and the view of real time accounting control/ Then, it points out that ERP (enterprise resources plan) is the key to the conversion from timely control to real time control, which is an evolving process of perfection and an inevitable outcome of info-development. Lastly, the paper makes a detailed analysis on the connotation of accounting control under IT-the accounting information system control.