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随着企业信息化进程的不断推进,内部管理的重要性逐渐凸显出来,受到了社会各界的广泛关注,各行业都在理论基础、内部控制原理、内控方式和控制模型等多方面展开了深入了研究。会计作为将资金安全保护和运营放在首位的行业之一,其内部控制和管理的作用更是不容忽视,特别是信息化管理的当下,电算已经成为会计数据处理、运输和交换的系统处理核心,原始数据从搜集记录到分类记录,再到计算汇总,整个流程的会计工作都日趋信息化。但会计从手工到信息化的转变,不仅是对数据处理方法的改变,更是企业传统的内部控制和管理制度的革新,使得企业在内部控制上发生了翻天覆地的变化。以下在阐述会计信息内部控制的基础上,对于信息内部管理进行了浅要分析。
With the continuous progress of the enterprise informationization process, the importance of internal management has gradually become prominent and has drawn wide attention from all sectors of society. Various industries have conducted in-depth studies on the theoretical basis, internal control principles, internal control methods and control models the study. Accounting as one of the industries that put fund safety protection and operation in the first place, the role of internal control and management can not be ignored. Especially nowadays, computerized accounting has become a systematic treatment of accounting data processing, transportation and exchange The core, the original data from the collection records to the classification records, and then to calculate the summary, the entire process of accounting are increasingly information technology. However, the change of accounting from manual to informatization is not only a change of data processing method, but also a reform of enterprise’s traditional internal control and management system, which makes the enterprise have undergone tremendous changes in internal control. The following is based on the internal control of accounting information, a brief analysis of the internal management of information.