企业开展电子商务过程中的内部控制探讨

Study on the internal control in the process of enterprises launching e-business

信息技术革命使各行各业的企业进行电子商务活动成为可能,电子商务作为一种无纸化、无场所化的新兴商业模式,使得企业传统的业务流程和会计流程都发生了巨大的改变,如何使企业从传统的运营模式顺利平稳的过渡电子商务模式的过程当中,制定并实施科学有效的内部控制至关重要。

Information technology revolution makes it possible that more and more enterprises are able to use the e-business model.E-commerce as a paperless,no spaces business model makes huge changes for traditional business and accounting process.In order to enable enterprises make smooth transition from traditional models to e-business model,to develop and implement scientific and effective internal control system is essential.