企业信息化环境下,加强内部控制信息化建设是监管部门的要求和企业自身的需要。本文以企业的信息化建设为立足点,以内部控制系统分析为主线,提出信息化条件下内部控制的主要特点、内部控制的目标、原则、框架和步骤,并进一步对内部控制信息化得出启示。 Under the environment of enterprise information, strengthening the construction of internal control information is the requirement of regulatory authorities and the needs of enterprises themselves. Based on the analysis of internal control system, this paper puts forward the main features of internal control under the condition of informationization, the objectives, principles, frameworks and steps of internal control and further analyzes the informationization of internal control Inspiration.