摘 要
随着计算机、网络、通讯技术的快速发展,社会的信息化程度在不断提升。信息化与中小企业内控坏境、控制活动、风险评估、信息系统与沟通、内部监督关系密切,它正在逐渐改变中小企业的经营环境,给中小企业内部控制发展带来新的机遇的时候,也给中小企业带来了许多问题。信息化就是充分利用信息知识资源和信息技术,对各种生产及经营活动进行全面改良、充分的开发,利用企业的人力、财力、物等资源及企业内外信息资源进行日常经营生产活动,减少生产及管理的成本,同时提高经济效益,使得企业的生产经营等活动全面实现智能化、自动化的流程。现代信息技术的飞速发展使中小企业突破了本身发展的阻碍，同时也带来了内部控制带来了新的挑战和问题。所以探求信息化环境下的内部控制战略已经成为中小企业持续良性发展的迫切需求。本文在讨论信息化环境对中小企业内部控制影响的基础之上,侧重对推进信息化环境下中小企业内部控制策略进行了论述。
关键词：信息化；中小型企业；内部控制
Abstract
With the rapid development of computer, network and communication technology, the degree of social information is constantly improving. The small and medium-sized enterprise informatization and internal control environment, risk assessment, control activities, information and communication, internal oversight system closely, it is changing the business environment for SMEs, bring opportunities at the same time to control the construction of small and medium-sized enterprises, to small and medium-sized enterprises has brought new challenges. Informatization is the effective use of information technology and information resources, a comprehensive transformation of various production and business activities of enterprises, full development, production and business activities by business people, financial and material resources and enterprise internal and external information resources, reduce production and management costs, improve economic efficiency, make the enterprise production, design and business, management, procurement, warehousing and other comprehensive implementation of process automation and intelligent. The development and application of modern information technology to enable SMEs to break the bottleneck of their own development, but also give out the internal control risk. Therefore, to explore the internal control strategy under the information environment has become an urgent demand for the sustained and healthy development of small and medium sized enterprises. Based on the discussion of the information environment of internal control in small and medium-sized enterprises, focusing on promoting the small and medium-sized enterprise informationization environment control strategies are discussed.
Keywords: informatization; SMEs; internal control
