信息化环境下企业会计内部控制研究

Research on Enterprise Accounting Internal Control under Information Environment

信息技术的不断变革和发展,对企业管理提出了更高的要求。通过强化会计内控,能够帮助企业提升整体管理水平。信息化发展对内控产生了多方面的影响,比如控制环境、控制方式以及控制范围等,这些影响对企业造成了很大的挑战。基于信息化的背景,文章对内控进行了深入研究,通过分析信息化对内控的影响,总结出企业会计内控存在的问题,提出有效的解决措施,旨在推动企业更好地发展。

The continuous progress and development of information technology has put forward higher requirements for enterprise management.By strengthening internal accounting control,enterprises can improve their overall management level.The development of informatization has exerted many influences on internal control,such as the control environment,control mode,control scope and so on,which have caused great challenges to enterprises.Based on the background of informatization,this paper conducts in-depth research on internal control,analyzes the impact of informatization on internal control,summarizes the problems existing in enterprise accounting internal control,and proposes effective solutions to promote better development of enterprises.