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随着时代的变革、经济环境的变化、竞争的加剧、企业管理的需要,内部控制理论和实务随之不断丰富、发展和完善。然而,在网络环境下,由于企业的信息流、物流和资金流高度集成,业务处理程序大大简化,加之计算机技术和网络通讯技术本身存在的可靠性、安全性等问题,给企业内部控制风险的防范带来了难题。因此,企业只有对内部控制体系进行优化,才能保障内部控制系统的有效实施,促进企业资源的优化配置,实现经营的可持续增长。
With the change of the times, the changes of the economic environment, the intensified competition, the need of the enterprise management, the theory and practice of internal control are continuously enriched, developed and perfected. However, in the network environment, due to the high integration of information flow, logistics and capital flow of enterprises, the business processing procedures are greatly simplified. Besides, the reliability and security of computer technology and network communication technology itself are the problems that control risks in the enterprise Prevention has brought problems. Therefore, only by optimizing the internal control system can enterprises effectively guarantee the effective implementation of the internal control system, promote the optimal allocation of corporate resources and achieve sustainable growth of operations.