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随着信息技术的不断发展,会计信息化已成为当前社会发展的趋势。会计信息系统的实现,大大提高了会计信息的处理速度和准确性,为用户提供及时准确的会计信息,有助于加强管理,提高企业竞争能力,能有效的减轻会计人员的负担。而在会计信息化环境中,企业的内部控制面临着巨大的挑战。因此,本文在分析会计信息化特点的基础上,探究会计信息化环境下企业内部控制存在的问题,从而提出有效的措施来改善企业的内部控制。
With the continuous development of information technology, accounting information has become the current trend of social development. The realization of accounting information system greatly improves the processing speed and accuracy of accounting information and provides users with timely and accurate accounting information, which helps to strengthen management and enhance the competitiveness of enterprises and can effectively reduce the burden on accountants. In the accounting information environment, the internal control of enterprises is facing huge challenges. Therefore, on the basis of analyzing the characteristics of accounting informatization, this paper explores the problems existing in the internal control of enterprises under the environment of accounting informatization so as to put forward effective measures to improve the internal control of enterprises.