皖北中小企业内部控制信息化途径探析

The probe into the way of internal control informatization in middle and small-sized enterprises in the north of Anhui province

为加强内部控制信息化建设,完善皖北中小企业内部控制,提高企业可持续经营能力、推动皖北地区经济发展。文章运用内部控制信息化的理论,结合对部分皖北地区中小企业的调查问卷,分析得出皖北中小企业内部控制信息化进程缓慢、信息化人才缺失、信息化交流平台不完善,信息化风险未知的问题,并据此提出构建经济业务账务管理信息化体系、完善内部审计信息化模式、建立企业交流环境信息化平台,完善风险识别与应对机制的建议。

In order to strengthen the internal control to information-based construction,the internal control to small and medium-sized enterprises in northern Anhui province has improved the sustainable business ability of enterprises,and promoted the economic development of northern Anhui.Using the theory of internal control informatization,and combining with the questionnaires to some small and medium-sized enterprises in northern Anhui,this paper analyzes the problems of slow informatization process,lack of informatization talents,imperfect informatization communication platform,and unknown informatization risk,etc..Based on this,it puts forward the suggestions on constructing the informatization system of the account management of economic business,improving the informatization mode of internal audit,establishing the informatization platform of the communication environment for enterprises,and improving the risk identification and coping mechanism.