| 网络环境下的企业内部控制问题研究 |
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| 引用本文： | 王晓燕.网络环境下的企业内部控制问题研究[J].北方经贸,2012(6):76-77. |
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| 作者姓名： | 王晓燕 |
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| 作者单位： | 河南工程学院会计学系,郑州,450000 |
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| 摘 要： | 内部控制是企业经营管理的重要内容之一,网络的普及对企业传统内部控制的方式方法形成巨大冲击,在控制环境、控制范围、信息存储等方面带来显著的影响。提高企业内部控制的措施主要有:做好不相容职务的分离和授权审批;会计信息的安全控制;风险检测及预警;企业文化建设。
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| 关 键 词： | 网络 内部控制 会计信息 |
An Analysis of Internal Control Problems in the Network Environment |
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| Henan Institute of Engineering,Zhengzhou,Wang Xiao-yan.An Analysis of Internal Control Problems in the Network Environment[J].Northern Economy and Trade,2012(6):76-77. |
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| Authors: | Henan Institute of Engineering Zhengzhou Wang Xiao-yan |
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| Institution: | (Henan Institute of Engineering,Zhengzhou,450000)Wang Xiao-yan |
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| Abstract: | The internal control is one of the important contents of enterprise management.The popularity of the Internet impacts hugely on the traditional means of internal control for enterprise,and the control environment,control range,Information storage and so on are significant influenced.On the basis of these,the main problems of internal control under network environment are analyzed in a systematic way and suggestions are given in order to improve the internal control in practice. |
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| Keywords: | network internal control accounting information |
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