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随着世界经济科技的不断发展,信息化逐渐成为世界发展的主流,在信息化的推动下,我国的会计准则和内部控制制度都得到了很好的发展,企业内部控制信息化也在此基础上发展起来。我国的企业内部控制信息化是以信息技术为手段、以内部控制流程信息化为基础、依托企业信息系统实施内部控制的过程。本文通过分析和总结我国会计信息化和企业内部控制规范体系的发展历程,归纳了我国企业内部控制信息化的发展进程和特点,并对此进行了总结。
With the continuous development of the world economy and science and technology, informationization has gradually become the mainstream of world development. Under the impetus of informationization, our country’s accounting standards and internal control systems have been well developed, and the internal control informationization of enterprises is also based on this On the development. China’s internal control of information technology is based on information technology as a means to internal control process based on information technology, enterprise information systems rely on the implementation of internal control process. This paper summarizes the development process and characteristics of China’s enterprise internal control informationization by analyzing and summarizing the development history of China’s accounting informationization and enterprise internal control standardization system and summarizes this.