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Research on the Internal Control of EnterpriseAccounting Information Based on Internet of ThingsTechnologyABSTRACT With China's entry into the twenty-first Century,the marketeconomy began to grow rapidly,and the internal accounting information system hasbeen improved accordingly.At the same time,the Internet of things technology hasplayed a key role in the process of China's economic development.Through studyingthe status of information technology and accounting information,This paper analysisthe impact of the computer technology and the Internet of things technology on thedevelopment of accounting theory and accounting work thus to explore the influenceof Internet technology on the accounting work and accounting information.At thesame time,combined with the practical work of the accounting information ourcountry,this paper analyzes the development and short comings of the currentaccounting information,combined with the Internet of things,through the twoaspects of theory and application,the author studies the idea and goal of constructionof accounting information under Internet of things technology,trying to provideguidelines for the object the construction of accounting information under theenvironment of network.On this basis,to build the inventory management,fixed assetmanagement system and the design the accounting information system of internalcontrol system as an example,this paper explore to construct the accountinginformation under the environment of Internet of things.Although the development ofthe Internet of things provides a powerful technical support to promote the work ofaccounting information,accounting information construction under the Internet ofthings environment has faced many problems,such as the own problems of thedevelopment of the Internet of things the construction of accounting information.Tosolve these problems and push the construction of accounting information,we need towork together with the government,enterprises and the accounting workers.Key Words:Internet of Things Technology:Accounting InformationEnterprise internal control;Intelligent information control目录IAbstract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4(一)会计信息化的内涵4(二)我国会计信息化的现状4(三)物联网对内部会计环境的影响5三物联网下企业会计信息内部控制存在问题6(一)信息控制：企业内部控制中经常被忽视6(二)信息控制在企业内部控制中的重要性不容忽视7(三)信息断层：不利于传统经济下进行企业内部控制的建设9四解决物联网下企业会计信息内部控制存在问题的对策建议9(一)高新技术的设备是受控于信息的9(二)物联网的感知层、网络层离不开信息的集成9(三)智能信息控制：物联网下企业内部控制的核心10(四)提升信息控制的智能水平10五研究展望11(一)综合利用海量数据11(二)建立分散协调机制11(三)发挥智能通信作用11参考文献13