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在互联网高速发展的当今社会,企业之间的竞争加剧,会计信息化作为提高企业经营效率的管理形式,已日渐在企业中普及。由于会计信息化的应用与发展,集中进行数据处理,对企业内部控制的范围及控制手段产生了较大的影响。企业如何从全局思考有效利用会计信息化,推进其内部控制的改进和完善,是本文主要探讨的内容。
In today’s rapid development of the Internet, competition among enterprises is exacerbated. As a form of management to improve the efficiency of business operations, accounting information has become increasingly popular among enterprises. Due to the application and development of accounting informatization, centralized data processing has a great impact on the scope of enterprise internal control and control measures. How to make effective use of accounting informatization and promote the improvement and improvement of its internal control are the main contents of this paper.