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内部控制是企业管理的重要组成部分,是完善企业管理的必要手段。而企业的信息化水平直接影响着企业内部控制的合理性、效率性和经济性,对完善企业内部控制体系具有重要作用。研究信息化在内控建设中的作用,并加强企业信息化过程中的内控建设是新形势下企业必须解决的问题。本文分析了现代企业信息化的发展趋势以及信息化对企业内部控制的影响,并在此基础上提出了加强内控建设的对策。
Internal control is an important part of business management, and it is a necessary means to perfect business management. The level of enterprise information directly affects the enterprise’s internal control rationality, efficiency and economy, to improve the internal control system plays an important role. Studying the role of informatization in the construction of internal control and strengthening the construction of internal control in the process of enterprise informatization are the problems that enterprises must solve in the new situation. This paper analyzes the development trend of modern enterprise information and the impact of information technology on internal control, and on this basis, puts forward some countermeasures to strengthen the construction of internal control.