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Enterprise internal control optimization research based on the accounting information perspective

机译:基于会计信息视角的企业内部控制优化研究

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摘要

With the continuous development of IT industry and network technology, accounting is gradually moving towards accounting informationization. The timely, accurate and complete accounting information has become the enterprise's focus of attention. At the same time, the enterprise internal control has become the important measure of enterprise management. How to combine accounting informationization and enterprise internal control effective has become one of the most high-profile topics in today's society. Based on accounting information as the foundation, this article makes internal control as the main line, studies the dialectical relationship between the two issues, analyses the accounting internal control problems under the environment of informatization, and proposes the optimization of these problems.
机译:随着IT行业和网络技术的不断发展,会计逐渐向会计信息化方向发展。及时,准确,完整的会计信息已成为企业关注的焦点。同时,企业内部控制已成为企业管理的重要手段。如何将会计信息化与企业内部控制有效结合已成为当今社会最受关注的话题之一。本文以会计信息为基础,以内部控制为主要内容,研究两个问题之间的辩证关系,分析信息化环境下的会计内部控制问题,并提出对这些问题的优化建议。

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