一、正确处理财务信息化与企业内部控制之间的辩证关系财务信息化与企业内部控制二者相辅相成,既对立又统一。财务信息化必须符合企业内部控制的根本要求,同时,企业内部控制也应顺应财务信息化的变化及信息技术的潮流。如会计核算制度要求,已经输入系统的财务项目不允许用户随意修改删除,如果需要修改,必须按照审批程序求助于系统管理经理来处理,以备企业追查和实施问责制。同样,为了快速、有效、实时地观察了解库存情况,企业可以通 First, the correct handling of the financial information and internal control of the dialectical relationship between financial information and internal control of the two complement each other, both the opposition and reunification. Financial information must meet the fundamental requirements of the internal control of the enterprise, meanwhile, the internal control of the enterprise should conform to the change of the financial information and the trend of information technology. If the accounting system requires that the financial items that have been input into the system do not allow the user to modify or delete it at will, if the modification needs to be made, the system management manager must approve the system management manager according to the approval process to prepare the enterprise for tracing and implementing the accountability system. Similarly, in order to quickly, effectively, real-time observation of inventory, companies can pass