浅谈信息化助力内控执行力的提升  

Study on informatization to promote the improvement of internal control execution

作　　者：车颖 Che Ying(Beijing Gaoqiang Concrete Co.,Ltd.,Beijing,100072)

机构地区：[1]北京市高强混凝土有限责任公司,北京100072

出　　处：《市场周刊》2024年第15期1-4,共4页Market Weekly

摘　　要：信息化技术改善国有企业的内部控制工作环境,提高了内部控制的执行效率,但也引发了新的挑战,例如内部控制内容不全面、信息化技术应用不规范、内部控制信息化组织架构与实际不符等。国有企业内部控制管理中存在的问题导致内部控制的有效性受损、资源浪费、风险增加以及合规性问题。文章在此基础上提出改善内部控制管理环境、加强内部控制内容细化管理、强化信息技术应用、科学建设内部控制信息化组织架构等措施来提高国有企业的内部控制执行力。Information technology has improved the internal control working environment of state-owned enterprises and improved the efficiency of internal control execution,but it has also triggered new challenges,such as incomplete internal control content,non-standard application of information technology,and inconsistency between internal control information organization structure and reality.The problems in the internal control management of state-owned enterprises have led to the effectiveness of internal control being compromised,resource waste,increased risk,and compliance issues.On this basis,this article proposes measures to improve the internal control management environment,strengthen the detailed management of internal control content,strengthen the application of information technology,and scientifically construct the internal control informatization organizational structure to enhance the internal control execution ability of state-owned enterprises.

关 键 词：信息化 内控体系 国有企业 

分 类 号：F272[经济管理—企业管理]