科创企业内部控制面对数字经济的思考及对策

Thinking and Countermeasures of Internal Control of Technology Innovation Wnterprises Facing Digital Economy

科创企业的数字经济化主要是企业借助新型数字技术推动产业升级的措施,将会改变以往的商业运营方式。数字经济是企业内部控制的重要支柱,目前内部控制遭受内部审计不谨慎、信息数据处理不及时、"互联网+"战略模糊、人力资源转型受阻等诸多挑战,区块链、大数据则是数字经济能否有效治理的长效手段。应该充分意识到数字经济的核心作用,推进数字经济下科创企业内部控制的优化。

The digital economy of technology innovation enterprises is mainly a measure to promote industrial upgrading with the help of new digital technology,which will change the previous business operation mode.Digital economy is an important pillar of internal control of enterprises.Internal control is now facing many challenges such as indiscretion in internal audit,untimely processing of information data,blurring of Internet plus strategy and obstruction of human resources transformation.Block chain and big data are long-term means for effective governance of digital economy.We should be fully aware of the core role of digital economy and promote the optimization of internal control of technology innovation enterprises under the digital economy.