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在单位会计信息化之际,内部控制系统如何搭载信息利剑适应不断发展的市场经济,适应现代组织结构和管理目标需求,是财会界迫在眉睫予以解决的一个全新课题。因此,在会计信息化环境下实现内部控制就成为单位管理的当务之急。本文试从内部会计控制基本理论和会计信息化环境下完善内部控制对策两方面进行展开论述。
In the unit of accounting information on the occasion, how the internal control system equipped with information sword to adapt to the growing market economy, to adapt to the needs of modern organizational structure and management objectives, the financial sector is imminent to solve a new topic. Therefore, in the accounting information environment to achieve internal control unit management has become a top priority. This article attempts to start from two aspects: the basic theory of internal accounting control and the improvement of internal control measures under the environment of accounting informationization.