摘要
信息技术的发展改变了企业提供的各类财务信息和报告的方式,对企业内部会计控制的措施和方法带来了新的影响。通过研究国际不同时期的内部控制及内部会计控制理论,结合信息技术的影响,探讨信息技术下企业内部会计控制在我国的发展和应用,并提出改善意见。
Development of information technology has changed the way of enterprises＇ providing financial information and report forms, and brought a new impact on internal accounting control measures and methods. This paper analyzes the international internal control and internal accounting control theory in different periods combining the impact of information technology, and explores the development and application of internal accounting controls under information technology environment in China, lastly gives some advices.
出处
《山东电力技术》
2010年第5期76-80,共5页
Shandong Electric Power
关键词
内部控制
内部会计控制
信息技术
internal control
internal accounting control
information technology
