IT环境下财务监控内容的拓展

IT技术发展及其在社会经济活动中的广泛应用,促使财务监控由人工系统向计算机系统转换,财务监控内容也就实现了从是否有用且可能提供到仅仅考虑是否有用的转变,在广度、深度、关联度、动态连续性等方面得到充分拓展。IT环境下的财务监控内容可以从对具体财务活动的真实合法性监控、对财务活动综合作用结果的合理性监控两方面进行描述。而财务监控结果则可按分部、会计期间、差异程度、重要性等方式予以揭示,也可以同时按其几种方式进行多维揭示。从某种意义上说,IT环境下财务监控内容的拓展实际上是一种数据挖掘。

Expansion of the Content of Financial Supervision under the IT circumstance

The development of IT technique, as well as its wide application in social economic activities , has pushed the financial supervise system to change from artificialness to computerized. Thus , the content of financial supervise has been transferred only to consider whether information is useful , rather than consider additionally whether information can be provided. The content of financial supervise under the IT circumstances can be described by two angles: supervise over concrete activities and supervise over synthetical results. The supervise results can be expressed according to section , accounting periods, variance and materiality, which can be used together.