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会计信息化建设发展是企业信息化经营发展的重要内容,对于处在发展中的企业来讲是至关重要的。但是信息技术的广泛应用在促进企业财务管理水平不断提高的同时,也对企业内部控制制度造成了一定冲击。本文通过对会计信息系统内部控制在网络环境下的基本内容进行分析的基础上,提出几点完善措施。
The development of accounting information construction is an important part of the development of enterprise information management, which is of crucial importance to the developing enterprises. However, while the extensive application of information technology has promoted the continuous improvement of financial management of enterprises, it has also exerted a certain impact on the internal control system of enterprises. Based on the analysis of the basic content of the internal control of accounting information system under the network environment, this article puts forward several measures for improvement.