摘要：計(jì)算機(jī)的普及和網(wǎng)絡(luò)時(shí)代的到來(lái)，把企業(yè)會(huì)計(jì)信息系統(tǒng)帶入了網(wǎng)絡(luò)時(shí)代，環(huán)境的變化使作為會(huì)計(jì)信息系統(tǒng)重要組成部分的內(nèi)部會(huì)計(jì)控制也發(fā)生了革命性的變化。在網(wǎng)絡(luò)環(huán)境下，傳統(tǒng)的內(nèi)部會(huì)計(jì)控制體系已經(jīng)不適應(yīng)企業(yè)的發(fā)展，企業(yè)要想在這種新的經(jīng)濟(jì)形勢(shì)下穩(wěn)步發(fā)展下去，需要建立一套網(wǎng)絡(luò)環(huán)境下完善的內(nèi)部會(huì)計(jì)控制體系。本文針對(duì)網(wǎng)絡(luò)環(huán)境下石油企業(yè)內(nèi)部會(huì)計(jì)控制體系存在問(wèn)題，提出保障網(wǎng)絡(luò)環(huán)境下石油企業(yè)內(nèi)部會(huì)計(jì)控制體系運(yùn)行的對(duì)策及建議。
　　關(guān)鍵詞：石油企業(yè) 會(huì)計(jì)控制 對(duì)策
　　Abstract: The popularity of computer and network era brings the corporate accounting information systems into the Internet age.Changes in the environment has also undergone a revolutionary change of internal accounting controls which is an important part of the accounting information system. In the network environm