企业的内部控制贯穿于企业经营活动的各个方面,像一根链条一样,连接着企业的经营命脉。而财务管理信息化则是该链条中不可或缺的关键环节,直接影响着内部控制系统的运行效率和效果。笔者就财务管理信息化与内部控制建设问题,结合中煤国际工程集团财务管理信息化在内部管理中的实际应用谈点看法。 Internal control throughout the enterprise throughout all aspects of business activities, like a chain, connecting the lifeblood of business operations. The financial management of information technology is an indispensable link in the chain, a direct impact on the internal control system operating efficiency and effectiveness. The author of the financial management of information technology and internal control issues, combined with China Coal International Engineering Group financial management information technology in the internal management of practical point of view.