会计信息化对物流企业内部控制的影响

Influence of Accounting Informatization on Internal Control of Logistics Enterprises

近年来,物流企业会计信息化的迅速发展对物流企业内部控制产生了很大的影响,一些物流企业内部控制已经无法适应物流企业会计信息化的要求。在阐述物流企业会计信息化特点的基础上,分析了物流企业会计信息化对物流企业内部控制的影响,探讨了物流企业会计信息化后物流企业内部控制出现的一些问题,并根据物流企业会计信息化的进程,提出了解决物流企业会计信息化后物流企业内部控制出现问题的一些建议。

In this paper, on the basis of an introduction of the characteristic of the accounting informatization of logistics enterprises, we analyzed its influence upon the internal control of the logistics enterprises, discussed some of the problems arising in the internal control of these enterprises after the informatization and proposed the suggestions to deal with these problems in light of the progress of the informatization process.