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在现阶段,随着科学技术的快速高效的发展,经济的信息化程度愈发提高,信息技术的发展使得会计的内部控制面临着日益严峻的考验,同时也对企业信息化管理提出了新的挑战,应运而生的各种复杂问题涌现出来,这样就迫使企业不得不完善其内部控制体系,这样就可以在各种风险防范会计信息系统的舞弊的可能性降低。控制是会计职能的一个必不可少的方面,在信息技术飞速发展的今天,会计工作环境也发生了变化,越来越多的会计信息系统的使用使得会计信息进入了新的阶段,而进入了内部环境控制问题也逐渐提上议事日程。本文从环境会计信息,进一步构建和完善内部控制制度,以适应社会发展的需要。
At the present stage, with the rapid and efficient development of science and technology, the degree of economic informatization has been enhanced. The development of information technology has made the internal control of accounting confronted with an increasingly severe test. At the same time, a new Challenges and emerging complex problems emerge which force enterprises to improve their internal control system so as to reduce the possibility of fraud in accounting information systems at various risks. Control is an indispensable aspect of the accounting function. With the rapid development of information technology, the accounting environment has also changed. More and more accounting information systems have brought the accounting information into a new stage and entered the Internal environmental control issues are gradually put on the agenda. This article from the environmental accounting information, to further build and improve the internal control system to meet the needs of social development.