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随着科技的不断发展,在社会各个领域当中,计算机技术和信息技术都得到了广泛的发展和应用。在企业的经营和管理活动中,会计信息系统具有十分重要的意义。通过会计信息系统来管理企业的资金,能够确保资金的流畅,节约不必要的成本,从而提高企业的效益。但是,在企业会计信息系统的内部控制当中,也存在着一定的印象因素,限制了其作用的充分发挥。对此,本文基于企业会计信息系统的内部控制应用,对其内外部的影响因素进行了分析。
With the continuous development of science and technology, computer technology and information technology have been widely developed and applied in all fields of society. In the business management and management activities, accounting information system has a very important significance. Through the accounting information system to manage the funds of enterprises, to ensure the smooth flow of funds, saving unnecessary costs, thereby enhancing the effectiveness of enterprises. However, in the internal control of the enterprise accounting information system, there are also certain factors that affect the full play of its role. In this regard, based on the application of internal control of enterprise accounting information system, this paper analyzes the influencing factors inside and outside of it.