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我国通信企业内部控制的特点在于控制的同步性,需要企业的日常运行与内部控制同步进行,信息化的内部控制系统能够更好的体现内部控制五要素职能,内部环境中内部审计的管理职能更强,风险评估的范围更广,控制活动与日常活动的联系更紧密,信息与沟通的效率更高,监控的处理也更加信息化。会计信息化在提高通信企业内部控制效能的同时也为企业带来威胁,财务数据的电子化以及关键控制点负责人职权的加强需要企业建立更完善的内部控制系统,一方面,企业需要建立信息化的内部控制系统,实现管理与监督的同步。另一方面,企业需要增加关键控制点负责人的道德评估。
The internal control of China’s telecommunications enterprises is characterized by the synchronization of the control, the daily operation of the enterprise needs to be synchronized with the internal control. The information-based internal control system can better reflect the five elements of internal control functions and the internal audit management functions in the internal environment. The risk assessment is more extensive, the control activities are more closely linked to the daily activities, the information and communication are more efficient, and the monitoring and control are more informative. Accounting informationization can not only improve the internal control efficiency of communication enterprises, but also bring threats to enterprises. The electronicization of financial data and the strengthening of the authority of the persons in charge of the key control points require enterprises to establish a more complete internal control system. On the one hand, enterprises need to establish information The internal control system, to achieve the synchronization of management and supervision. On the other hand, companies need to increase the ethics assessment of the heads of critical control points.