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近年来,我国越来越重视内部控制工作,就内部控制相关问题,政府部门先后颁布《企业内部控制基本规范》、《企业内部控制应用指引第18号——信息系统》等相关法律法规,一定程度上推动了我国内部控制及其信息化的发展,但由于社会市场中存在着一系列不稳定性因素,以致企业内部控制信息化环节还存在一些问题。本文将针对于企业内部控制信息化环节存在的问题进行全面分析,之后有针对性的制定有效策略用于加强企业内部控制信息化建设。
In recent years, more and more attention has been paid to internal control work in our country. Regarding the issues related to internal control, the government departments have promulgated the relevant laws and regulations such as the “Basic Norms for Enterprise Internal Control”, the “Guidelines for the Application of Internal Control of Enterprises No. 18 - Information System” However, due to a series of instability factors in the social market, some problems still exist in the internal control informationization of enterprises. This article will be based on a comprehensive analysis of the problems existing in the internal control informationization of enterprises, and then formulate effective strategies targeted at strengthening the construction of internal control information.