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随着经济和网络的飞速发展,信息化管理应用到企业的各个领域和部门,尤其是财务管理,在这样形势的发展下,作为财务管理重要内容-财务内部控制也受到了很大影响。适应外部环境的变化和适当调整内部的结构是每个企业应对竞争的方法,财务部门的内部控制受到了信息化管理的影响也是不可避免的。完善和高效的内部控制能够对资金进行更为合理的利用。本文从信息化管理的内涵着手分析,阐释了企业信息化背景下的企业财务内部控制的特点,并对信息化对财务内部控制的影响进行了研究。
With the rapid development of economy and network, information management is applied to all fields and departments of enterprises, especially financial management. Under such circumstances, as an important part of financial management, financial internal control has also been greatly affected. To adapt to changes in the external environment and properly adjust the internal structure of each business is to deal with competition, the financial sector’s internal control by the impact of information management is inevitable. Sound and efficient internal control can make more rational use of funds. This paper starts from the connotation of information management and analyzes the characteristics of the internal financial control of enterprises under the background of enterprise information, and studies the impact of informationization on financial internal control.