摘要
信息技术的发展给饲料企业的会计系统带来了新的变革,能够促进会计系统与人力资源、生产、运营等方面相互协作与融合,虽然提高了会计的工作效率和准确性,但也带来了新的问题。加强会计系统的内部控制可以为饲料企业的健康发展营造安全的环境,通过信息技术完善饲料企业的内部控制能够促使企业效益最大化。但饲料企业会计系统内部控制存在着诸多问题,限制了其顺利开展。本文分析了饲料企业会计系统内部控制存在的一些问题,并提出了信息化视角下的会计系统内部控制的改进措施,以期为饲料企业的健康发展提供一些参考。
The development of information technology has brought new changes to the accounting system of feed enterprises,which can promote the collaboration and integration of accounting systems with human resource,production and operations.Although it has improved the efficiency and accuracy of accounting,but it has also brought new problems.Strengthening the internal control of accounting system can create a safe environment for the healthy development of feed companies.Improving the internal control of feed companies through information technology can maximize the benefits of the company.Due to the influence of some factors,there are many problems in the internal control of accounting system of feed enterprise,which restricts the smooth development of internal control.In this paper,some problems in the internal control of accounting system of feed enterprises were analyzed,and the improvement measures of internal control of accounting system from the perspective of informatization were put forward,aimed to provide some references for the healthy development of feed enterprises.
作者
张珺
ZHANG Jun(School of Management Engineering,Qinghai Communications Technical College,Xining,Qinghai Province 810000,China)
出处
《中国饲料》
北大核心
2021年第23期116-119,共4页
China Feed
关键词
信息化
饲料企业
会计系统
内部控制
informatization
feed enterprise
accounting system
internal control