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伴随着我国信息科技的不断发展,愈来愈多的企业开始利用信息系统进行企业数据的传送与管理,信息系统功能的不断完善以及其在企业中的影响与应用逐步加深,企业的内部控制工作也随之面临着新的机遇和挑战。企业内部控制质量是衡量一个企业管理能力的重要指标,无论企业生产经营模式怎么转变,内控工作都必须随之转变控制方式,以稳定企业的平稳发展。本文就信息系统下企业内部控制管理活动的利弊进行简要分析,并就笔者个人观点对企业内部控制的发展趋势及要求进行简述,望对读者有益。
With the continuous development of information technology in our country, more and more enterprises begin to use the information system to transmit and manage the enterprise data. The function of the information system is constantly improving and its influence and application in the enterprise are gradually deepened. The internal control of the enterprise It will also face new opportunities and challenges. The quality of internal control of an enterprise is an important indicator to measure the ability of an enterprise to manage. No matter how the production and operation mode of an enterprise changes, the internal control work must change its control mode in order to stabilize the steady development of the enterprise. This article briefly analyzes the advantages and disadvantages of the internal control and management activities under the information system and gives a brief account of the development trend and requirements of the internal control of the author from a personal point of view.