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随着科技的发展,计算机的运用已经渗透到各个领域中,电算化是以当代的信息技术与电子技术应用到会计实物中,它是一个用电子计算机代替人工进行记账、查账、报账以及算账并代替了部分数据统计、分析判断乃至提供了科学的决策依据。目前,我国的民营经济得以迅速发展,为了提高企业的经济效益,民营企业财务均采用了电算化,在民营企业中一旦内部控制制度与民营企业的财务治理不相融合时,就会产生很多问题,如管理混乱、治理结构不完善、产权不明确等问题,所以必须加强电算化下民营企业内部控制和财务治理的融合。本文通过企业内部控制和财务治理融合的必要性进行了分析,并提出了相应的对策,旨在能够促进民营企业良性有序的发展。
With the development of science and technology, the application of computer has infiltrated all fields. Computerization is based on contemporary information technology and electronic technology applied to accounting objects. It is an electronic computer instead of manual accounting, checking, reimbursement and Accounting and replaced some of the data statistics, analysis and judgment and even provide a scientific basis for decision-making. At present, China’s private economy has developed rapidly. In order to improve the economic efficiency of enterprises, the financial affairs of private enterprises are all computerized. In the private enterprises, once the internal control system is not integrated with the financial management of private enterprises, there will be many Problems, such as management chaos, imperfect governance structure, unclear property rights and other issues, it is necessary to strengthen the integration of internal control and financial governance of private enterprises under computerization. This paper analyzes the necessity of integration of internal control and financial governance and puts forward corresponding countermeasures so as to promote the healthy and orderly development of private enterprises.