论会计信息化下企业的内部控制

Discussion on Enterprise Internal Control under Account Informatization Condition

随着经济全球化及市场竞争力度的加剧,许多企业加快了信息化的步伐,以提升企业的竞争力。虽然信息技术并没有改变企业内部控制目标,但企业内部所发生的变革对传统的内部控制观点、控制方法产生很大冲击,而会计的信息化使得企业的内部控制变得更为复杂,文章从分析信息技术环境下企业内部控制呈现的新特点出发,拟就会计信息化环境下如何构建内部控制系统进行了论述。

With economic globalize and market competition pricking up, Enterprises quicken the informatization, step to advance competitive energy. Telematics did not change the aim of internal control in enterprises, but transform in enterprises alter the view and method of internal control a lot, and accountant informatization make internal more complex, the article based on the new characteristics of internal control in enterprises, under informatization condition,expatiate on construct the internal control system.