浅析会计信息化环境下的企业内部控制

Briefly on enterprise internal control under accounting informatization environment

信息化产业的快速发展,使计算机处理技术在会计领域得到了广泛的应用,而内部控制是贯穿于企业经营管理的各个环节当中的一项复杂而繁琐的系统工程,如何使内部控制适应会计信息化发展的需要已成为当前企业迫切需要解决的问题。文章主要从会计信息化与企业内部控制的关系、会计信息化环境下企业内部控制存在的主要问题,以及完善会计信息化环境下企业内部控制的几点建议三个方面展开论述。

The rapid development of information industry makes the computer processing technology be widely used in the field of accounting, and internal control is a complex and tedious system engineering throughout every link of the enterprise operation and management. How to make the internal control adapt to the needs of the development of accounting informatization has become the problem which should be urgently solved by the enterprises. This paper discusses the problem mainly from three aspects：the relationship between accounting informatization and enterprise internal control, the main problems of enterprise internal control under the environment of accounting informatization, and some suggestions to perfect the enterprise internal control.