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加强和完善企业内部控制制度,是当前理论和实务界最为关注的话题之一。研究企业的内部控制,对于我国企业的内部控制现状,保证会计信息的质量,完善公司治理和信息披露制度,保护投资者的合法权益有非常重要的意义,同时,网络会计给企业内部控制制度带来了新的挑战,对企业的内部控制提出了新的要求。本文对IT环境下企业会计信息系统的内部控制建设进行了深入分析,并提出了相应的措施与对策。
Strengthening and perfecting the internal control system of enterprises is one of the most concerned topics in theory and practice at present. Studying the internal control of enterprises is very important for the status quo of internal control of enterprises in our country, guaranteeing the quality of accounting information, perfecting the system of corporate governance and information disclosure and protecting the legitimate rights and interests of investors. At the same time, network accounting gives the internal control system of enterprises New challenges have come up and new requirements have been placed on the internal control of enterprises. This article has carried on the thorough analysis to the internal control construction of the enterprise accounting information system under the IT environment, and has put forward the corresponding measure and the countermeasure.