内控信息化的构建与应用

Establishment and Application of Internal Control Information

阐述了信息化应用对企业内部控制产生的挑战与影响,为使企业内部控制适应信息化应用环境介绍了构建内部控制的途径和实施方法,并以经营位置相对分散,呈现点多、线长、面广为特点的其基层经营单位为例,说明了企业内控信息化系统的具体构建与实践,如预算管理的动态监控、业务活动的内控授权与信息系统集成和优化内部控制环境等。

The paper stated the challenge and effect of information application on the internal control of enterprise,the corresponding changes of internal control system to adapt to environment changes,and how to strengthen the internal control for enterprises under the environment of information.And the construction of internal control information is discussed on basis of the practice of enterprise management.