信息化与企业内部控制变革研究

Research on Informatization and Enterprise Internal Control Reform

摘要: 伴随着互联网时代的发展，信息化技术的应用越来越广泛，企业内部控制发生了重大变化。本文基于信息化背景，以内部控制变革为研究核心，首先简述了建设信息化环境的重要性，再分析了信息化对企业内部控制的影响，主要从内部控制的主体、实施方式、重点和范围四方面的变化进行分析，其次通过探究信息化环境下企业内部控制的问题，对信息化环境下企业的内部控制提出对策建议，以期为企业科学、健康发展提供借鉴。

Abstract: With the development of the Internet era, the application of informatization technology is more and more widely, and the internal control of enterprises has changed greatly. Based on the informatization background and taking the internal control reform as the research core, this paper first briefly describes the importance of building an informatization environment, and then analyzes the impact of informatization on enterprise internal control, mainly from the changes of internal control subject, implementation mode, focus and scope. Secondly, by exploring the problems of enterprise internal control under the informatization environment, this paper puts forward countermeasures and suggestions on the internal control of enterprises under the informatization environment, in order to provide reference for the scientific and healthy development of enterprises.