【摘要】 内部控制作为企业经营管理的重要组成部分之一,其价值就在于降低风险。随着信息化的加快,企业的经营模式和经营方式发生了很大的改变,企业面临着新的特殊风险,而传统环境下的内部控制具有一定局限性。以内部控制的最新理论企业风险管理框架为基础,并运用先进的信息技术来对传统的企业内部控制理论与方法进行整合和优化,同时,将内部控制作为贯穿企业经营管理与风险控制全过程,以此为完善企业管理提供适当的依据。更多还原

【Abstract】 Internal control value lies in reducing risk,which is one of the most important parts of operation and management of company.With the rapid development of enterprise informationization,there are great changes in Management model,which makes company face lots of new and special risks.However,internal control under traditional environment has limitations.Based on the newest theory of internal control the ERMF,this paper applies IT technology,carries on the conformity and the optimization to the traditional enterprise internal control theory and the method,passes through the internal control achievement the enterprise management and the risk controls the entire process the systems engineering to construct to provide evidence for improving management.更多还原