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随着计算机技术和各种网络技术的迅速发展,信息技术的应用渗透到了国民经济和社会发展的各个领域和各个层次,使得会计进入了信息化时代,给企业的内部控制乃至整个企业发展都带了极大的影响,但由于种种原因,会计信息化环境下的企业内部控制给企业带来的不只有优势,同时也带来了相应的弊端和问题,这些弊端和问题不仅严重制约了我国企业内部控制水平的提升,更影响了我国企业未来的发展。本文就会计信息化环境下暴露的内部控制弊端来进行一些浅显的探讨和分析,希望可以给我国企业管理者提供一些有益的帮助和建议,以便可以提高我国企业在会计信息化环境下的内部控制水平和质量。
With the rapid development of computer technology and various network technologies, the application of information technology has penetrated into all fields and levels of the national economy and social development, making the accounting enter the information age, giving the internal control of the enterprise and even the whole enterprise development However, due to various reasons, the internal control of enterprises under the environment of accounting information not only brings advantages to enterprises, but also brings about the corresponding drawbacks and problems. These drawbacks and problems not only seriously restrict the enterprises in our country The improvement of the internal control level has even affected the future development of our country’s enterprises. This article makes some simple discussions and analyzes on the defects of the internal control exposed in the accounting information environment and hopes to provide some useful help and advice to the managers in our country in order to improve the internal control of our country’s enterprises in the environment of accounting informatization Level and quality.