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随着时代的发展,社会的进步,科学与信息技术也正高速的发展着,企业的生产运营也在这个信息化的大环境下进行着。企业的内部控制由于受到信息化高速发展的影响,也在逐渐的发生着变化。传统的企业内部控制体系已经不能满足新环境和新趋势的需求,因此,为了使企业能够满足信息化环境提出的要求,以便于使企业能够长期的可持续发展下去,在信息化环境下,对企业的内部控制体系进行改善和建设势在必行。目前,我国政府的相关部门已经对企业的内部控制颁发了相关的文件与规范,但是,文件的内容仅仅是针对企业内部的信息与沟通、内部控制活动这两方面展开的。因此,本文主要阐述了在信息化环境下,企业内部控制的关键要素、以及如何在信息化大环境下对企业内部的控制体系进行建设。
With the development of the times and the progress of society, science and information technology are also developing rapidly. The production and operation of enterprises are also carried out in this information-oriented environment. Due to the rapid development of information technology, the internal control of enterprises is gradually changing. Traditional internal control system has been unable to meet the needs of the new environment and new trends, therefore, in order to enable enterprises to meet the requirements of the information environment in order to enable enterprises to long-term sustainable development in the information environment, Enterprise internal control system to improve and build is imperative. At present, relevant departments of our government have issued relevant documents and norms for the internal control of enterprises. However, the contents of the documents are only for the two aspects of information and communication within the enterprise and internal control activities. Therefore, this article mainly elaborates the key elements of internal control in information environment and how to construct the internal control system in the environment of informationization.