请帮忙把摘要译成英文!!很急,谢谢

来源:百度知道 编辑:UC知道 时间:2024/06/01 11:09:40
企业内部控制是现代企业管理的重要手段,企业经营失败、会计信息失真以及不守法经营等事实,在很大程度上都可以归结为企业内部控制的缺失或失效。因此,加强和完善企业内部控制,己经成为长期以来理论界和实务界最为关注的话题之一。自20世纪90年代以来,随着信息技术的迅速发展和广泛应用,各个领域都掀起了研究信息化的浪潮。在企业内部控制方面也不例外。信息化环境下的内部控制具有独特内容。企业信息化给内部控制带来了新的问题与挑战。本文从内部控制的定义以及企业信息化的特点出发,分析了信息化环境对企业内部控制的影响,在此基础上总结概括出信息化条件下企业内部控制的特征。并分析了我国企业内部控制在信息化时代面临的挑战,有针对地提出信息化条件下企业加强内部控制的几点建议。

Internal control is an important modern enterprise management tools, business failure, as well as the distortion of accounting information, such as the fact that operators do not abide by the law, to a large extent can be attributed to internal control deficiencies or failures. Therefore, to enhance and improve internal control, the theory has become a long time and the most practical one topic. Since the 20th century, since the 90's, with the rapid development of information technology and wide application in all areas of research set off a wave of information technology. Internal controls in the enterprise is no exception. Information of the internal control environment with unique content. Enterprise information to the internal control has brought new problems and challenges.In this paper, the definition of internal control, as well as the characteristics of enterprise information, the analysis of information-based environment on the impact of internal control, on the basis o