The Study On Enterprise’s Informatization Stages And Construction Of Internal Control In China

In the information era,the development of enterprises cannot be achieved without the informatization construction which is the foundation for an enterprise and an important indicator whether an enterprise will survive and prosper. With the advancement of the IT,an increasing number of enterprises are introducing various information-based systems,aiming at realizing the informationize management so as to get the edge in the competitive market.Besides, as for business administration,because the immunization of them plays a significant role in the enterprise development, intetnal controls are now much more valued by enterprise managers.Obviously,enterprise development cannot be obtained without informatization construction as well as the support of effective internal controls. Therefore,it is necessary that the interplay between informatization and internal controls be elaborated thoroughly so that the further development of internal control theory can be secured with practical evidence and the establishment of internal control system during the informatization construction in enterprises,with powerful supports.Based on the degree of informatization, the study on informatization and inernal control in the thesis sets up measurable partition criterion dividing the informatization in an enterprise into three stages,namel zero-informatization, half-informatization and comprehesive informatization. Also,the study generalizes those features displayed by internal control during the later two stages,and analyzes the influences each stage has on.Internal control and the counteraction of it on informaization. In addition, the thesis,on the basis of current development of informatization and internal control in this country,illustrates the progress of informatization and internal control through case analysis,which further proves the correlation between them.Case analysis also shows the advancement and deficts of internal control at each informatization stage.Finally,by studies on the interplay between them,the thesis,supported by case analysis,offers constructive suggestions on establishing internal control system and proposes the common objectives and principles that should be followed at each informatization stage. Meanwhile,the author holds that optimization of elements of internal control should be achieved while at the comprehensive stage,an expert system of internal control has to be set up for enterprises to make full use of informatization to employ effectively the all-round internal control.