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信息技术和网络技术的飞速发展使网络化与信息化迅速渗透到社会生活的各个领域。在网络化环境下,企业会计核算与管理的环境发生了很大变化。传统会计理论指导下的企业内部会计控制机制和手段已不能满足网络环境下的发展需求。企业内部控制制度在企业管理中发挥着重要的作用,对处在经济转型期时代背景下的企业可持续发展、加快自身发展方式的转变具有重要作用。因此,文章以企业内部会计控制为研究对象,在网络环境下如何完善企业内部会计控制方面进行了相关思考。
With the rapid development of information technology and network technology, network and information technology rapidly penetrate into all fields of social life. In a networked environment, the environment for enterprise accounting and management has undergone great changes. Under the guidance of the traditional accounting theory, the internal accounting control mechanism and means can not meet the development needs of the network environment. The internal control system of the enterprise plays an important role in enterprise management and plays an important role in accelerating the sustainable development of enterprises in the era of economic transition and accelerating the transformation of their own development modes. Therefore, the article takes the internal accounting control as the research object, and makes some relative thinking on how to perfect the internal accounting control in the network environment.