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当今时代是信息化时代,信息技术的快速发展,为企业的管理带来了极大的便利。然而,企业对于信息化背景下的内部控制体系重构和提升的认识参差不齐,部分企业面对新的形势、新的环境应对缓慢,以至影响企业发展。本文主要探讨信息化对企业内部控制的影响,以及如何有效重构企业内部控制体系,这不仅仅是信息化环境下内部控制的需求,更是实现企业价值最大化的必然途径。本文旨在通过对此研究,为企业内控制度的构建提供借鉴。
Today’s era is the information age, the rapid development of information technology, has brought great convenience for the management of enterprises. However, there is a mixed understanding among enterprises of the restructuring and promotion of the internal control system under the background of informationization. Some enterprises are facing a new situation and the new environment is facing a slow response and thus affecting the development of the enterprise. This paper mainly discusses the impact of information technology on internal control and how to effectively reconstruct the internal control system. This is not only the demand of internal control in the information environment, but also the necessary way to maximize the value of the enterprise. The purpose of this paper is to provide a reference for the construction of internal control system through the research of this article.