电子商务环境下的企业内部控制探讨

A Discussion on Enterprise Internal Control in E-commerce Environment

电子商务的蓬勃发展,给传统的企业内部控制环境带来了变化,风险评估范围扩大,信息管理从“纵向”转向“横向”,财务管理模式及财务安全面临着挑战。内部管理控制及内部会计控制是内部控制的关键,在电子商务环境下企业内部管理控制中企业要解决缺乏综合素质的管理人才,以及信息系统的安全性的问题,而在企业会计控制中存在会计核算方法需要改进、财务信息失真问题。

The booming of e-commerce has brought changes to the internal control environment for traditional enterprises, such as the expanded scope of risk assessment, the shifted information management from “the vertical” to “the horizontal”, which poses challenges for the financial management models and financial security. Internal management control and internal accounting control are the keys to internal control. In the electronic enterprise environment, enterprises must solve the existing problems, such as lack of the management talents with comprehensive qualities, the insecure information system, the accounting method to be improved, and the distorted financial information in the accounting control.