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新时代背景下,企业会计核算逐渐实现信息化,在信息化的处理下,数据可以有效的集中管理,企业控制的手段、方式和内部控制的范围都发生了巨大的变革,其可以提高企业工作效率,作为一种新的现代会计模式,已经得到了广泛的应用。本文主要从会计信息化相关理论出发,探讨其对企业内部控制的影响及促进作用,并提出加强企业内部控制的优化建议,以提高我国的会计信息化发展水平。
Under the background of new era, the accounting of enterprises gradually realizes the informationization. Under the informationization, the data can be effectively and centrally managed. The means, methods and internal control of the enterprise control have undergone tremendous changes, which can improve the work of enterprises Efficiency, as a new mode of modern accounting, has been widely used. Based on the relevant theories of accounting information, this paper discusses its influence and promoting function on the internal control of the enterprise, and puts forward some suggestions to strengthen the internal control of the enterprise so as to improve the level of the development of the accounting information in our country.