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本文分析了中小型企业财务信息系统的内部控制存在的问题,并从内部控制的环境建设、会计系统、控制程序这三个方面提出了完善财务信息系统内部控制的建议。
This article analyzes the problems existing in the internal control of the financial information system in small and medium-sized enterprises and puts forward suggestions on how to improve the internal control of the financial information system from three aspects: environment construction, accounting system and control procedure of internal control.