摘要
阐述企业信息化的内部控制体系建设,从全员内控意识提升,统一内部控制信息系统,到具体内部控制活动的规范,严格执行内部控制监督机制,建立内部控制评价体系,使整个系统更系统化、规范化、信息化,提升内部控制水平,从而提升企业的治理能力。
This paper expounds the construction of the internal control system of enterprise informatization.From the enhancement of the internal control awareness of all staff,the unification of the internal control information system,to the standardization of specific internal control activities,the strict implementation of the internal control supervision mechanism,the establishment of the internal control evaluation system,make the whole system more systematic,standardized and information-based,improve the internal control level,and thus enhance the corporate governance ability.
作者
方美丹
赵小珍
FANG Meidan;ZHAO Xiaozhen(Zhejiang Vocational and Technical College of Security,Zhejiang 325016,China;Wenzhou Institute of Technology,Zhejiang 325035,China)
出处
《集成电路应用》
2022年第12期294-296,共3页
Application of IC
基金
温州市财政局、温州市社会科学界联合会、温州市会计学会课资助项目(CSK2021054)
温州市财政局、温州市社会科学界联合会、温州市会计学会资助项目(CSK2021043)。
关键词
企业信息化
内部控制体系
评价体系
enterprise informatization
internal control system
evaluation system
