随着网络技术的普及,社会逐渐朝着信息化的方向发展,促使企业的财务系统也逐步趋向信息化,而内部控制制度作为企业财务管理的核心,也逐步迈向现代化。本文主要论述的是在信息化的条件下企业内部控制所发生的变化以及如何在信息化的环境下构建企业的内部控制制度。 With the popularization of network technology, the society gradually develops in the direction of informationization, prompting the enterprise’s financial system to gradually become informationalized, while the internal control system, as the core of enterprise financial management, also gradually moves toward modernization. This article mainly discusses the changes in the internal control of the enterprise under the condition of informationization and how to construct the internal control system of the enterprise under the environment of informationization.