| 企业信息化与内部控制关系研究 |
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| 引用本文： | 郭庆,胡娟.企业信息化与内部控制关系研究[J].广西财经学院学报,2007,20(3):71-75. |
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| 作者姓名： | 郭庆 胡娟 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 摘 要： | 企业信息化系统(以计算机为核心)与内部控制是现代企业两个主要的子系统.研究信息化与企业内部控制之间的关系问题具有较重要的意义.本文主要对企业信息化与内部控制间的相互关系问题进行分析,认为:企业信息化影响了内部控制各要素,而内部控制亦反作用于企业的信息化进程.在此基础上,提出了加强企业内部控制的几点对策建议.
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| 关 键 词： | 信息化 内部控制 影响 COSO框架 |
| 文章编号： | 1673-5609（2007）03-0071-05 |
| 修稿时间： | 2006-10-03 |
Research on the Relationship between Informationalization and Internal Control |
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| GUO Qing,HU Juan.Research on the Relationship between Informationalization and Internal Control[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2007,20(3):71-75. |
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| Authors: | GUO Qing HU Juan |
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| Institution: | School of Accounting, Zhongnan University of Economics and Law, Wuhan 430060, China |
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| Abstract: | Information system and internal control are the two major sub - systems for a modern enterprise as a whole system. It is very important for us to study the inter- relationship between irfformationalization and internal control. The article mainly focused on the analysis of relationship between the two informationalization affects the factors of internal control, while internal control interacts on the process of informationalization. On the basis of their relationship, we put forward a few suggestions for the consolidation of internal control. |
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| Keywords: | informationalization internal control affect COSO framework |
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