基于会计信息化的企业内控体系构建研究  

Research on the Construction of Enterprise Internal Control System Based on Accounting Informationization

作　　者：雷灵变[1] LEI Ling-bian(Shanxi Institute of Economics and Management,Taiyuan 030024,China)

机构地区：[1]山西经济管理干部学院

出　　处：《山西经济管理干部学院学报》2019年第3期23-26,共4页Journal of Shanxi Institute of Economic Management

摘　　要：随着会计信息化进程的加快,企业内部控制体系在理念、思路、内容、形式等方面都需要重新构建。本文从企业内控信息化建设为出发点,指出其在构建过程中存在的问题,最后指出相应的对策与建议,希望能够使企业内控体系更加科学合理,顺应信息化时代潮流,实现企业内控的最终目标。With the acceleration of the process of accounting informationization,the internal control system of enterprises needs to be reconstructed in terms of concepts,ideas,contents and forms.Starting from the construction of enterprise internal control informatization,this paper points out the existing problems in the process of construction,and finally points out the corresponding countermeasures and suggestions,hoping to make the enterprise internal control system more scientific and reasonable,to comply with the trend of the information age,and to achieve the ultimate goal of internal control of enterprises.

关 键 词：会计信息化 企业内控 管理体系 构建 

分 类 号：F232[经济管理—会计学]