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21世纪是一个信息化的时代,人们的生活离不开信息网络。随着我国电子信息技术的日益成熟,企业将其应用到会计工作中,建立了会计电算化信息系统。在业内,专家认为会计电算化给企业内部控制带了新的机遇与挑战,文章通过对会计电算化对企业内部控制影响的分析,结合电算化企业内部控制现状探讨提高其内部控制的方法。
The 21st century is an era of information, people’s lives can not be separated from the information network. With the maturing of China’s electronic information technology, enterprises apply it to the accounting work, the establishment of an accounting computerized information system. In the industry, experts believe that accounting computerization brings new opportunities and challenges to internal control. Through the analysis of the impact of accounting computerization on internal control and the internal control of computerized enterprises, the article discusses how to improve its internal control method.