针对企业不能很好运用会计信息化作用这一问题,笔者认为主要原因是企业内部控制制度不够完善或是缺乏相应的内部控制制度。如何构建合适的企业内部控制,强化会计信息化背景下企业内部控制是各企业首要解决的问题,笔者也对此提出了建设性意见。 For enterprises can not make good use of the role of accounting information on this issue, I think the main reason is that the internal control system is not perfect or lack of appropriate internal control system. How to construct the proper internal control of the enterprise and strengthen the internal control of the enterprise under the background of the accounting information are the primary problems to be solved by the enterprises. The author also put forward constructive suggestions to this.