摘要
论述了企业财务信息化的问题,指出财务信息是实施管理控制的依据,也是内部控制的首要对象,企业要通过构建财务信息系统把信息化过程中的风险减到最小,财务信息化的目标应是完善内部控制体系。
This paper discusses the problem of Enterprise＇s financial informatization, and points out that the financial information is the foundation on which the management and control are implemented, and also is the first object of the internal control, enterprise should reduce the risk in the course of informatization to the minimum through constructing the financial information system, and the target of financial informatization should be to prefect the internal control system.
出处
《科技情报开发与经济》
2007年第29期198-199,共2页
Sci-Tech Information Development & Economy
关键词
内部控制
财务信息化
信息反馈
internal control
financial informatization
information feedback.
