英语翻译随着经济全球化及市场竞争力度的加剧,许多企业加快了信息化的步伐,以提升企业的竞争力.企业在实现会计信息化之后,会

英语翻译
随着经济全球化及市场竞争力度的加剧,许多企业加快了信息化的步伐,以提升企业的竞争力.企业在实现会计信息化之后,会计的职能由核算型向管理型转变,会计数据处理的速度加快了,会计核算的准确性和可靠性也得到了极大的提高,并且减少了因疏忽大意及计算失误造成的差错,给企业带来了巨大的管理提升和经济效益.然而信息技术虽然没有改变企业内部控制目标,但企业内部所发生的变革对传统的内部控制观点、控制方法却产生了很大的冲击,如会计信息化适时集中的数据处理方式使传统的控制方式失效；会计信息化系统使内部控制范围扩大,内部控制重点发生变化；会计信息化使企业内部控制手段和技术发生了变化；会计信息化的开放性使企业内部控制的风险加大.这一切使得企业的内部控制变得更为复杂,文章从分析信息技术环境下企业内部控制呈现的新特点出发,拟就会计信息化环境下如何构建内部控制系统进行了论述.只有顺应会计信息化的发展潮流,建立和完善企业的内部控制制度,才能充分发挥会计信息化的高效性及准确性,为企业经营决策提供完整的信息,创造更高的效益.

With the economic globalization and market competition pricking up, many enterprises to speed up the pace of the informatization, in order to improve the competition ability of the enterprise. The enterprise accounting information in the realization, after the function of accounting by accounting type to change management, accounting data processing speed, accuracy and reliability of the accounting has also been improved tremendously, and reducing the careless and calculation error cause errors, to bring enterprise huge management ascension and economic benefits. Information technology, however, did not change the enterprise internal control goal, but the enterprise interior occurs the transformation to the traditional internal control viewpoint, the control method and have made a great impact, such as accounting information timely concentration of data process method makes the traditional control mode failure; Accounting information system to expanding the scope of internal control, internal control key change; Accounting information make the enterprise internal control methods and technology changed; The openness of the accounting information to an increased risk of enterprise internal control. All this makes the enterprise internal control become more complex, this paper analyzes the information technology environment enterprise internal control of the present new characteristics, expatiate on accounting information environment on how to construct the internal control system are discussed in this paper. With the development of accounting information only trend, establish and perfect the internal control system of enterprise, to bring into full play the accounting information of high efficiency and accuracy, and for the enterprise management decision to provide complete information, creating higher benefits.