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随着信息技术的发展,我国的很多企业在财务管理中引入了先进的会计信息管理系统,大大提高了会计工作的效率,对于企业的财务会计活动也产生了很大的影响。在会计信息化的背景下,企业的内部控制出现了一些新的特点,内部控制的环境发生了一些变化。本文基于会计信息化的视角,对如何加强企业的内部控制进行研究。
With the development of information technology, many enterprises in our country introduced advanced accounting information management system into financial management, greatly improving the efficiency of accounting work and having a great impact on the financial and accounting activities of enterprises. In the background of accounting informatization, there are some new features in the internal control of the enterprise, and some changes have taken place in the environment of internal control. Based on the perspective of accounting informatization, this paper studies how to strengthen the internal control of enterprises.