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二十世纪九十年代以来,高科技浪潮席卷全球,以网络、通讯、信息处理、人工智能和多媒体为核心的信息技术,已成为当今世界经济和科济发展的制高点,信息经济时代已全方位地冲击了传统的商务观念、企业结构和管理模式,也势必影响并改变着企业内部控制要素的具体内容和表现特征。信息经济时代如何完善信息技术环境下企业的内部控制、防范与控制风险?一、优化内部控制环境1、从信息技术的视角更新内部控制观点。建立健全内控制度的目的在于减少与消除管理风险的产生,然而,永远适用的内
Since the 1990s, the high-tech wave has swept the globe. The information technology with network, communication, information processing, artificial intelligence and multimedia as the core has become the commanding height of the world's economy and economic development. The era of information economy has been comprehensively implemented The impact on the traditional business concepts, business structure and management mode, it is bound to affect and change the internal control elements of the specific content and performance characteristics. How to improve the internal control and prevent and control the risks of enterprises in information technology environment? I. Optimize the internal control environment 1. Update the viewpoint of internal control from the perspective of information technology. The purpose of establishing and perfecting the internal control system is to reduce and eliminate the generation of management risk. However,