信息化环境下采购与付款业务内部控制优化探析——以XS股份为例

An Analysis on the Internal Control Optimization of the Purchasing and Payment Business under the Informatization Circumstance —— Take XS Share as an Example

信息系统的使用一方面改变了企业的业务流程,另一方面也改变了企业的内部控制环境。如何对新环境下的内部控制制度进行优化,使其与信息化平台尽快对接融合已成为迫在眉睫的问题。本文以XS股份采购与付款业务为例,提出了信息化环境下内部控制优化的步骤。

On one hand, the usage of information svstems changed the operation flow of the enterprises,on the other hand it also changed the enterprises＇ internal control environment. How to optimize the internal control system in the new environment and make it integrate with information platform has become an urgency. This paper took the XS Stock purchase anti the payment business for instance, and proposed the optimization steps for the internal control system under the information circumstance.