信息化环境下企业内部控制框架构建策略研究

Construction Strategy of Enterprise Internal Control Framework in Informatization Environment

在信息化社会和数字化时代,企业内部控制框架的信息化建设对于企业提升内生动力和提高企业管理效率尤为重要。为了实现越来越强大的控制功能,构建高效的企业内部控制整体框架,必须依靠科学、精确的控制手段和高效的运行机制。目前我国大部分企业内部控制框架的规划和建设都处在起步阶段,软件内部控制机制的漏洞频现,信息系统运行不够稳定并缺乏必要维护,信息化控制对所控制活动的影响还有待加深,因此,企业应首先制定整体战略规划,并着重建设动态的内部控制框架,并重视关键业务流程和信息系统的自主研发,也可采取阶段性的系统外包方式,并利用金融平台等外部力量促进企业内生动力。

In a digitalization era of the information society, the informatization construction of enterprise internal control framework is vital for improving endogenous motivation and enterprise management efficiency. Scientific and precise control means as well as efficient operation mechanism are basic elements for realizing more powerful control functions and building an overall framework of efficient internal control enterprise. At present, the planning and construction of internal control framework are in the initial stage with the frequent loopholes of the software internal control mechanism, the lack of unstable information system and necessary maintenance. There- fore, enterprises should formulate the overall strategic planning first, focus on building a dynamic internal control framework, value the importance of key business processes and independent research on information systems. Enterprises can take the system outsourcing for stages and promote enterprise endogenous power by using external forces such as financial platforms.