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随着电子信息产业的不断发展,会计信息化系统进一步向深层次发展,企业内部控制环境发生了深刻的变化。传统的会计控制方式已不能适应时代的要求,对会计信息化实施后的内控问题也越来越引起人们的关注。强化内控管理,制定有效的会计信息化系统下的内部控制制度,提高会计信息化系统的科学管理水平,是建立现代企业内部控制制度的内在要求,也是提高企业管理水平的重要途径。
With the continuous development of the electronic information industry, the accounting information system has further developed to a deeper level, and the internal control environment of the enterprise has undergone profound changes. The traditional accounting control method can not adapt to the requirements of the times, more and more people pay more attention to the internal control problem after the implementation of accounting informationization. To strengthen the internal control management, formulate an effective internal control system under the accounting information system, and improve the scientific management level of the accounting information system are the intrinsic requirements for establishing the modern enterprise internal control system and an important way to improve the management level of the enterprise.