信息化环境下企业内部控制问题研究

发布时间：2018-11-25 19:02

【摘要】：近年来,互联网技术、云端计算技术、大数据处理、人工智能等信息技术越来越多地运用到企业的内部管理工作上。然而,信息技术对企业管理有利有弊。一方面,企业实现信息化可以改进企业的生产经营模式,提高效率,极大地增强了企业的竞争实力;另一方面,新技术的引进导致新的问题的产生,企业内部管理出现新的问题。企业在推进信息化技术管理的同时,也会遇到来自内部和外部的阻力,以及信息技术的应用本身的技术难关。如何适应信息技术的发展,企业是否需要对内部控制进行改进,企业如何改进等问题成为了现今市场下最令人堪忧的困境。因此,针对信息化环境下的内部控制的改进就具有十分重要的现实意义。本文以信息化环境下企业的内部控制为研究对象,指出信息化环境下内部控制研究的研究背景,研究意义以及研究现状,从而得出本文研究的必要性;通过分析国内外的研究进展,介绍了相关问题的理论基础;指出信息技术对内部控制的影响,信息化环境下内部控制展现的新特点,发现的新的制约因素,并且简要进行原因分析;本文对现有的内部控制框架作为参考,将信息技术与业务流程融入内部控制框架,希望构建出信息化环境下企业内部控制框架,并设计相应的评价体系;本文还以L企业为例,阐述了L企业的基本情况,分析L企业在信息化环境下存在的问题,并根据上一部分的内部控制框架设计对L公司进行信息化环境下内部控制框架的重构,对内部控制框架在企业的实施情况进行评价;最后对本文做出总结与展望。
[Abstract]:In recent years, Internet technology, cloud computing technology, big data processing, artificial intelligence and other information technology are more and more used in the internal management of enterprises. However, information technology has advantages and disadvantages to enterprise management. On the one hand, enterprise informatization can improve the mode of production and management, improve the efficiency, and greatly enhance the competitive strength of the enterprise. On the other hand, the introduction of new technology leads to new problems. While promoting information technology management, enterprises will encounter internal and external resistance, as well as the technical difficulties in the application of information technology itself. How to adapt to the development of information technology, whether the enterprise needs to improve the internal control, how to improve the enterprise has become the most worrying dilemma in the current market. Therefore, the improvement of internal control under the information environment has very important practical significance. This paper takes the internal control of the enterprise under the information environment as the research object, points out the research background, significance and current situation of the research on the internal control under the information environment, thus obtains the necessity of the research in this paper; By analyzing the research progress at home and abroad, the theoretical basis of related problems is introduced. The paper points out the influence of information technology on internal control, the new features of internal control under the information environment, the new restrictive factors found, and makes a brief analysis of the reasons. In this paper, the existing internal control framework as a reference, information technology and business processes into the internal control framework, hoping to build the information environment of the enterprise internal control framework, and design the corresponding evaluation system; This article also takes L enterprise as an example, expounds the basic situation of L enterprise, analyzes the problems existing in the information environment of L enterprise. And according to the internal control framework design of the previous part of the information environment for L company internal control framework reconstruction, the implementation of the internal control framework in the enterprise evaluation; Finally, this paper is summarized and prospected.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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