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自从改革开放了以来,我国的社会经济发展取得了重大的进步,企业作为我国经济发展的重要引擎,为我国经济的发展做出了重要的贡献。但是,在经济全球化的发展背景下,企业之间的竞争也越来越激烈,企业面临的风险也越来越大。而且随着信息化时代的到来,会计电算化给企业带来方便的同时,也给企业进行内部控制带来了极大的冲击。如何在企业会计电算化的发展趋势之下,提高企业内部控制的水平,是企业在新时期在激烈市场中占有一席之地的关键。
Since the reform and opening up, China’s social and economic development has made significant progress. As an important engine for China’s economic development, the enterprise has made important contributions to the economic development of our country. However, under the background of economic globalization, the competition between enterprises is more and more intense, and the risks that enterprises face are also increasing. And with the advent of the information age, computerized accounting has brought convenience to enterprises, but also brought great impact to the internal control of enterprises. How to improve the level of internal control of enterprises under the development trend of computerized accounting is the key for enterprises to occupy a place in the fierce market in the new period.