会计信息系统管理和控制标准制定的探讨

COBIT是国际上公认的进行IT治理的最先进和最权威的标准。由于我国信息化水平的限制,目前尚不具备完全应用COBIT的条件。但仍可以借鉴COBIT中的IT治理思想,把它应用到对我国会计信息系统的治理当中来,制定出适合我国信息化水平的会计信息系统管理和控制标准,以提高对我国会计信息系统的管理效率。

Simply analyse management and formulation controlling the standard of the accounting information system

COBIT is a set of internationally accepted IT governance standards, which are most advanced and authoritative as yet. Presently, there are still no conditions to completely apply COBIT in China due to the restriction of IT level. But we can make use of the IT governance idea in COBIT and apply it to govern accounting information system in China, so that we can set down management and control standard of accounting information system fit to our circumstances and improve the efficiency of accounting information system governance.