试析信息化环境下的国有控股集团的内部控制

The Internal Control of State-owned Holding Group under the Environment of Informatization

随着网络技术以及计算机技术的不断发展,整个社会都进入了信息化时代。本文首先论述信息化环境下国有控股集团内部控制面临的机遇和挑战,在分析信息化环境影响国有控股集团内部控制的内在机理的基础上,探讨构建和实施信息化环境下的企业内部控制体系,并以此为契机来完善内部控制框架,促进国有控股集团借助现代信息技术来发挥核心竞争力、实现可持续健康发展。

With the rapid development of network technology and computer technology,the entire society has entered into the information age.This paper first discusses the opportunities and challenges faced by the internal control of state-owned holding group under information environment,on the basis of analyzing the inherent mechanism of informatization environment effecting the internal control of the state-owned holding group,it discusses the construction and implementation of internal control system under informationization environment,and takes this as an opportunity to improve the internal control framework,promote state-owned holding group with the help of modern information technology to develop core competitiveness,realize the sustainable and healthy development.