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为保证会计信息良好的质量可通过企业内部控制来实现,确保有关法律、法规的贯彻执行而制定实施的一系列控制方法和程序,是衡量现代企业管理水平的重要标志。而随着会计信息化的发展,信息化给企业带来方便、快捷的同时,也给企业内部控制带来新的问题和挑战。本文就上海烟草现阶段会计信息化的发展特征、面临的新问题及应对措施展开讨论。
To ensure the good quality of accounting information can be achieved through internal control of enterprises, a series of control methods and procedures formulated and implemented to ensure the implementation of laws and regulations are an important symbol to measure the management level of modern enterprises. With the development of accounting information technology, information technology to bring convenience to enterprises, while also bringing new problems and challenges to the internal control of enterprises. This article discusses the development characteristics, the new problems and countermeasures of accounting informationization of Shanghai Tobacco at the present stage.