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信息技术给企业带来利益的同时,也给企业内部控制带来新问题。本文主要分析了电算化会计信息系统对内部控制的影响,并提出了建立一套较为完善的控制制度的思路,有针对性地从各方面建立起会计信息系统环境下的内部控制。
While information technology brings benefits to enterprises, it also brings new problems to the internal control of enterprises. This paper mainly analyzes the influence of computerized accounting information system on internal control and puts forward the idea of establishing a relatively perfect control system, and establishes the internal control under the environment of accounting information system in all aspects.