摘要
现阶段,科学的管理理念和手段逐步在我国企业的实际管理与改革过程中得到应用。目前,我国部分企业已经实施了信息化建设,其中会计信息系统逐步形成规模。想要全面保障企业运行过程中应用的财务会计信息的准确性,从而有效提升企业的经济效益,管理者应该对企业内部的会计信息系统进行有效创新,加大企业内部控制力度。论文介绍了企业会计信息系统的基本概念,阐述了企业会计信息系统内部控制的重要性和存在的不足,据此提出了优化建议,旨在推动企业会计信息系统的进一步发展。
At this stage,scientific management concepts and means are gradually applied in the actual management and reform process of China's enterprises.At present,some enterprises in China have implemented informatization construction,in which the accounting information system has gradually formed a scale.In order to fully ensure the accuracy of financial accounting information applied in the operation process of enterprises,so as to effectively improve the economic benefits of enterprises,managers should effectively innovate the internal accounting information system and strengthen the internal control of enterprises.This paper introduces the basic concept of enterprise accounting information system,expounds the importance and existing shortcomings of internal control of enterprise accounting information system,and puts forward optimization suggestions accordingly,so as to promote the further development of enterprise accounting information system.
作者
彭沛然
PENG Pei-ran(Zhengzhou University of Industrial Technology,Xinzheng 451150,China)
出处
《中小企业管理与科技》
2021年第31期137-139,共3页
Management & Technology of SME
关键词
内部控制
会计信息系统
企业
internal control
accounting information system
enterprises
