基于物联网技术的企业会计信息内部控制研究摘要：我国进入21世纪之后，市场经济呈快速发展之势，企业内部会计信息体系在新兴技术的支撑下逐渐趋于完善。同时物联网技术也在我国经济发展的过程中起到了关键性的作用，本文从物联网技术与会计信息化的研究现状入手，着重探究物联网技术的发展，在推动会计理论及相关会计工作上的影响情况。而随着信息化在当前社会渗透面的不断扩大，会计领域也强化信息摸索。事实上，当前我国会计信息化已经获得相应发展，不过同时也存在一些不足。在对这些不足问题进行剖析时，立足于物联网信息技术并从两个层面进行分析，即从理论及应用两个层面对会计信息化的内部控制建设问题进行分析及研究，且结合我国实际提出做好内部控制的方法。不可否认的是，物联网的发展势必能给会计信息化工作带来各种便利，同时，需要注意的是，在这过程中也存在各种难题，而这些问题的存在，容易成为企业进行内部控制工作的绊脚石。为了解决这些问题，推动物联网环境下的会计信息化建设，需要政、企和相关从业者的共同努力。关键词：物联网技术；会计信息化；企业内部控制；智能信息控制IResearchontheInternalControlofEnterpriseAccountingInformationBasedonInternetofThingsTechnologyABSTRACT：WithChina'sentryintothetwenty-firstCentury,themarketeconomybegantogrowrapidly,andtheinternalaccountinginformationsystemhasbeenimprovedaccordingly.Atthesametime,theInternetofthingstechnologyhasplayedakeyroleintheprocessofChina'seconomicdevelopment.Throughstudyingthestatusofinformationtechnologyandaccountinginformation,ThispaperanalysistheimpactofthecomputertechnologyandtheInternetofthingstechnologyonthedevelopmentofaccountingtheoryandaccountingworkthustoexploretheinfluenceofInternettechnologyontheaccountingworkandaccountinginformation.Atthesametime,combinedwiththepracticalworkoftheaccountinginformationourcountry,thispaperanalyzesthedevelopmentandshortcomingsofthecurrentaccountinginformation,combinedwiththeInternetofthings,throughthetwoaspectsoftheoryandapplication,theauthorstudiestheideaandgoalofconstructionofaccountinginformationunderInternetofthingstechnology,tryingtoprovideguidelinesfortheobjecttheconstructionofaccountinginformationundertheenvironmentofnetwork.Onthisbasis,tobuildtheinventorymanagement,fixedassetmanagementsystemandthedesigntheaccountinginformationsystemofinternalcontrolsystemasanexample,thispaperexploretoconstructtheaccountinginformationundertheenvironmentofInternetofthings.AlthoughthedevelopmentoftheInternetofthingsprovidesapowerfultechnicalsupporttopromotetheworkofaccountinginformation,accountinginformationconstructionundertheInternetofthingsenvironmenthasfacedmanyproblems,suchastheownproblemsofthedevelopmentoftheInternetofthings,theconstructionofaccountinginformation.Tosolvetheseproblemsandpushtheconstructionofaccountinginformation,weneedtoworktogetherwiththegovernment,enterprisesandtheaccountingworkers.KeyWords:InternetofThingsTechnology；AccountingInformation；Enterpriseinternalcontrol；IntelligentinformationcontrolII目录摘要--------------------------------------------------------------IAbstract-----------------------------------------------------------II目录------------------------------------------------------------III一物联网基本理论概述-----------------------------------------------1（一）物联网的概念--------------------------------------------------1（二）物联网体系架构------------------------------------------------2（三）物联网的特征--------------------------------------------------3二物联网对企业会计信息内部控制的影响---------...
