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为了降低控制成本、提高控制效率,企业逐渐在内部控制中引入了信息技术。是信息化促进了内部控制的发展,还是内部控制的发展推动了信息化的深入?是大力推进信息化以带动内部控制的完善,还是应将流程重组和控制优化作为信息化的前提?这些问题逐渐受到企业的关注。本文试图分析企业信息化与内部控制之间的关系,并建立一个二者交互作用、共同发展的理
In order to reduce control costs and improve control efficiency, enterprises gradually introduce information technology into internal control. Is the information promoted the development of internal control, or the development of internal control to promote the deepening of information? Is to vigorously promote the information to promote the improvement of internal control, or should the process of restructuring and control optimization as a prerequisite for information? These problems Gradually by the concern of enterprises. This article attempts to analyze the relationship between enterprise informatization and internal control, and to establish an interaction between the two, common development