摘要
内部控制在一定的内部控制环境下发生作用,随着IT技术的发展和应用,会计信息化发展迅速,在给企业带来巨大效益的同时也给企业内部控制带来了新的问题和挑战。文章理论联系实际,分析了十堰市中小企业会计信息化及内部控制的现状,提出了加强和完善中小企业会计信息化环境下内部控制的对策和建议。
Along with the development and application of IT, especially the Web technology represented by Interact, the computerized accounting system develops further. These innovations undoubtedly benefit enterprises a lot, however, new problems and challenges emerge at the same time. After having researched 32 enterprise, the author found out some general character problems, then put forward some counter measures.
出处
《十堰职业技术学院学报》
2012年第3期65-68,共4页
Journal of Shiyan Technical Institute
基金
湖北省会计学会科研课题[HBKJ201144]
关键词
会计信息化
会计信息系统
内部控制
Computerized accounting
accounting information systems
internal contro
