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会计信息化随着现代信息技术不断发展并逐步成熟,极大的方便了会计工作。但是,会计信息化的实施改变了企业内部控制的运行环境、控制手段、控制范围和重点,使企业内部控制面临一些新的问题。针对这些问题,本文提出企业应加强安全管理控制、完善会计信息系统操作控制并加速内部控制信息化建设等建议。
Accounting information technology With the continuous development of modern information technology and gradually mature, greatly facilitate the accounting work. However, the implementation of accounting information has changed the operating environment of the enterprise’s internal control, control measures, control scope and focus, so that the internal control of the enterprise is facing some new problems. In response to these problems, this paper proposes that enterprises should strengthen the safety management control, improve the accounting information system operation control and speed up the construction of internal control information.