Research on the Construction and Hierarchical Design of Enterprise Internal Accounting Control Objectives Based on Cloud Computing

Abstract

On the basis of determining the basic objectives of enterprise internal accounting control, we should divide and design the specific objectives of enterprise internal accounting control according to the level of corporate governance structure and the content level of enterprise internal accounting control objectives, so as to implement the requirements of enterprise internal accounting control system concretely. As the third information technology revolution after personal computer and Internet technology, cloud computing's brand-new business model and concept have a profound impact on the production and operation activities of enterprises. To realize the internal accounting control of enterprises, it is necessary to construct the internal accounting control objectives correctly and reasonably, and carry out hierarchical design according to the relationship between powers and responsibilities in the corporate governance structure and the contents of the internal accounting control objectives. This paper analyzes the concept of cloud computing, its influence on the internal control of enterprises, and how to realize the internal control in the cloud computing environment, and puts forward the methods and strategies for the objective construction and hierarchical design of the internal accounting control of enterprises.