信息化环境下中小企业内部会计控制研究

Research on the internal accounting control of small and medium-sized enterprises in the information environment

伴随着智能化、信息化、数字化时代发展,信息技术已应用于各行各业,在信息环境下我国中小企业财务管理与内部会计控制发生了重大改变,企业会计信息系统应用也逐渐趋于大众化,信息系统应用大大提高了中小企业的工作效率与质量。与此同时,企业内部控制管理也面临新难题,一方面信息技术应用使得工作变得更为高效快捷,另一方面数据安全性等方面未能得到保障。针对此,论文通过对信息化环境下中小企业内部会计控制进行研究,以信息化技术对企业发展的影响为导向,分析信息化技术产生的内部会计控制问题,并提出相应解决措施,为会计信息化建设提供有用参考。

With the development of intelligent,information and digital era,information technology has been applied to all walks of life,in the information environment of China's small and medium-sized enterprises financial management and internal accounting control has undergone major changes,the application of enterprise accounting information system is gradually becoming more popular,information system application has greatly improved the efficiency and quality of small and medium-sized enterprises.At the same time,the internal control management of enterprises is also facing new difficulties,on the one hand,the application of information technology makes work more efficient and fast,on the other hand,data security and other aspects can not be guaranteed.In view of this,this paper studies the internal accounting control of small and medium-sized enterprises in the information environment,takes the influence of information technology on the development of enterprises as the guide,analyzes the internal accounting control problems arising from information technology,and puts forward corresponding measures to provide a useful reference for the construction of accounting information technology.