论文部分内容阅读
随着社会经济的发展,我们已经步入信息化时代。在信息大爆炸的新形势下,科技的进步在引起了企业会计信息化变革的同时,企业内控环境和经营风险也随之发生了变化。而煤炭企业在我国经济发展中占有重要地位,因而煤炭企业如何在会计信息化条件下完善企业的内部控制建设显得更加重要。本文主要就煤炭企业会计信息化内部控制中存在的问题做简要分析。
With the social and economic development, we have entered the information age. In the new situation of information explosion, the progress of science and technology has led to the change of accounting informationization in enterprises, meanwhile, the internal control environment and business risks of enterprises have also changed accordingly. However, coal enterprises occupy an important position in the economic development of our country. Therefore, it is even more important for coal enterprises to improve their internal control construction under the condition of accounting informatization. This article mainly makes a brief analysis of the problems existing in the internal control of accounting information in coal enterprises.