基于会计信息视角的企业内部控制优化研究

Meiyu Xing
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引用次数: 0

摘要

随着IT产业和网络技术的不断发展,会计正逐步走向会计信息化。及时、准确、完整的会计信息已成为企业关注的焦点。同时,企业内部控制也成为企业管理的重要手段。如何将会计信息化与企业内部控制有效结合,已成为当今社会最为关注的话题之一。本文以会计信息为基础,以内部控制为主线,研究了这两个问题之间的辩证关系,分析了信息化环境下会计内部控制存在的问题,并提出了优化这些问题的对策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Enterprise internal control optimization research based on the accounting information perspective
With the continuous development of IT industry and network technology, accounting is gradually moving towards accounting informationization. The timely, accurate and complete accounting information has become the enterprise's focus of attention. At the same time, the enterprise internal control has become the important measure of enterprise management. How to combine accounting informationization and enterprise internal control effective has become one of the most high-profile topics in today's society. Based on accounting information as the foundation, this article makes internal control as the main line, studies the dialectical relationship between the two issues, analyses the accounting internal control problems under the environment of informatization, and proposes the optimization of these problems.
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