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近年来,随着我国电子计算机与网络技术的不断发展与应用,越来越多的企业将信息化系统引入企业经营管理中,特别是应用于企业财务管理中。信息化在提高企业财务管理效率的同时,也使企业面临着数据安全、工作人员技术及监管等方面问题,亟待企业通过制定科学、有效的内部控制制度予以不断规范,以保证网络环境下会计信息化系统正常、有序的应用。本文通过对会计信息化系统内控制度存在的不足进行分析的基础上,提出完善信息化内控制度的若干措施。
In recent years, with the continuous development and application of electronic computer and network technology in our country, more and more enterprises introduce the information system into the business management, especially the financial management of enterprises. While improving the financial management efficiency of enterprises, informationization also causes enterprises to face such issues as data security, staff technology and supervision, etc. It is urgent for enterprises to standardize in a scientific and effective internal control system so as to ensure that accounting information in the network environment System normal and orderly application. Based on the analysis of the shortcomings of the internal control system of accounting information system, this paper puts forward some measures to improve the internal control system of information technology.