会计企业内控现成论文.doc

摘 要 在经济日益全球一体化，网络经济、知经济作用凸显的年代，企业的外部环境日趋开放，国际市场竞争更加激烈。作为整合优化资源配置的手段，管理也是生产力，特别是在当今科学技术高度发达，网络经济、知识经济作用凸显的年代，管理显得尤为童要。文章从现代企业管理面临的挑战即知识管理的挑战、经济全球化的挑战、网络经济的挑战出发、全面阐述了新时代企业管理改革的必要性和迫切性，从而得出：我国传统的规模导向的企业已难以适应全球化竞争的需要和深层次的应用信息技术的要求，要把国外的新的管理思想，管理方法与我国企业实际情况结合起来，积极探索建立符合我国国情的企业管理模式，提高我国企业管理的现代化水平，增加企业的竞争力。 关键词：知识经济；经济全球化；网络经济；竞争能力 ABSTRACT In the economic increasing global integration, network economy, knowledge economy, the role of the highlighted increasingly open enterprise external environment, the international market more competitive. As a means of optimizing the allocation of resources integration, management is productivity, especially in todays science and technology is highly developed, the network economy, knowledge economy function, the highlight appear especially virgin. Management This article from the modern enterprise management challenges namely knowledge management challenges, the challenges of economic globalization, the network economys challenge departure, this paper expounds the new age enterprise management the necessity and urgency of reforms, and concluded that Chinas traditional scale oriented enterprise has been difficult to adapt to global competition needs and deep applied information technology requirements, to put the new foreign management thinking, management methods and the enterprises in our country actual situation combined, actively explore the situation of establishment conforms to our country enterprise management mode, enhances our country enterprise management modernization level, increase the competition ability of the enterprise. Key words：knowledge economy; Economic globalization; Network economy; Competition ability 摘 要 I ABSTRACT II ………………………………………………………………………………………………..1 一、 2 （一）会计电算化的由来和发展 2 （二）会计电算化的特征 2 …………………………………………………….3 2.会计信息更加透明 3 3.会计信息系统是一个“智能型”系统 3 4.会计信息的获取与披露更加全面 3 二、会计电算化下企业内部控制中存在的问题及原因 4 （一）会计数据的准确性降低 4 1.电算化会计系统下差错的重复性和蔓延性 4 2.会计人员对计算机及网络知识的缺乏 4 （二）会计电算化下会计数据的保密性有待加强 5 1.电算化系统下的会计及电算化岗位的职能权限问题 5