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财务信息化与企业内部控制二者相辅相成,既对立又统一。财务信息化的发展和提高推动了信息处理效率的提高,为内部控制的发展和价值提升提供了条件,但财务信息化带来了业务流程的变化,从而也影响了内部控制的各控制环节,对内部控制制度的设置和实施提出了新的要求。如何处理好财务信息化对内部控制的影响,让内部控制制度在财务信息化环境下顺利实施并有所提高,是财务信息化发展过程中应当关注和解决的问题。
Financial information and internal control complement each other both on the opposition and reunification. The development and improvement of financial informatization has promoted the improvement of information processing efficiency, provided the conditions for the development of internal control and value enhancement, but the change of business process brought by financial informatization has also affected the various control links of internal control, Put forward new requirements on the establishment and implementation of the internal control system. How to deal with the influence of financial information on internal control and let the system of internal control implement and improve in the environment of financial informationization are the problems that should be paid attention to and solved in the process of the development of financial informationization.