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随着信息技术的发展,会计信息化已经成为了一种必然趋势。顺着这种趋势,企业的内部控制也不可避免受到了一定地影响。本文从会计信息化的特点、会计信息化对企业内部控制的影响出发,讨论了会计信息环境下企业内部控制的策略,并得出相关结论。对于今后企业的内部控制、促进会计信息化之研究,都有一定的指引作用。
With the development of information technology, accounting information has become an inevitable trend. Along with this trend, the internal control of enterprises inevitably has been affected to some extent. Based on the characteristics of accounting informatization and the impact of accounting informatization on the internal control of the enterprise, this paper discusses the strategy of enterprise internal control under the environment of accounting information and draws relevant conclusions. For the future of the internal control of enterprises, and promote the study of accounting information, there are some guidelines.