Research on Internal Control of China Enterprise Based on IT

摘要：

This article has made research on the internal control based on Information Technology. It firstly analyzes the influence of information technology upon internal control, defines the IT control and control based on IT, introduce the enterprise internal control criterions of China. Then puts forward the internal control system based on IT, analyzes the components and the mechanism of this system, and give the conclusion. The innovation of the article includes the following: IT control is different from control based on IT, the internal control of enterprise in China should include internal control system, the project implementation of the internal control and the evaluation of the internal control.

关键词： Internal Control Model IT Control System IT control

作者: WANG Hailin

作者单位: Accounting School,Capital University of Economy and Business,China,100192

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 791-796

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）