摘 要
本研究旨在探讨数字化转型对企业内部控制体系的影响。随着信息技术的迅猛发展，数字化转型已成为企业提升竞争力、优化管理的重要手段。本研究采用定性与定量相结合的研究方法，通过对多家实施数字化转型的企业进行深入调研，系统分析了数字化转型在内部控制环境、风险评估、控制活动、信息与沟通以及内部监督五个方面的具体影响。研究发现，数字化转型显著提升了企业内部控制的效率和有效性，增强了风险识别和应对能力，优化了控制流程，促进了信息的实时共享与沟通，加强了内部监督的及时性和准确性。本研究创新性地构建了数字化转型与内部控制体系的关联模型，揭示了两者之间的内在联系与互动机制。
关键词：数字化转型 内部控制 影响机制
Abstract
The purpose of this study is to explore the impact of digital transformation on the enterprise internal control system. With the rapid development of information technology, digital transformation has become an important means for enterprises to enhance their competitiveness and optimize their management. This study uses both qualitative and quantitative research methods, through in-depth investigation of many enterprises implementing digital transformation, and systematically analyzes the specific impact of digital transformation in internal control environment, risk assessment, control activities, information and communication, and internal supervision. The study found that the digital transformation has significantly improved the efficiency and effectiveness of enterprise internal control, enhanced the ability of risk identification and response, optimized the control process, promoted the real-time sharing and communication of information, and strengthened the timeliness and accuracy of internal supervision. This study innovatively constructed the correlation model of digital transformation and internal control system, and reveals the internal connection and interaction mechanism between the two.
Keyword:Digital transformation internal controls influencing mechanism
目 录
1绪论 1
1.1研究背景和意义 1
1.2 研究现状综述 1
1.3 研究方法与思路 1
2理论基础 2
2.1数字化转型的概念及特征 2
2.2 企业内部控制体系的构成与功能 2
2.3 数字化转型对企业内部控制体系影响机制分析 3
2.4 数字化转型下企业内部控制体系变革的必要性 3
3数字化转型对企业内部控制体系影响的实证分析 4
3.1数字化转型对企业内部控制环境的影响 4
3.2 数字化转型对企业风险评估与控制活动的影响 4
3.3 数字化转型对企业信息与沟通的影响 5
3.4 数字化转型对企业内部监督的影响 5
4数字化转型下企业内部控制体系的优化策略 5
4.1构建与数字化转型相适应的企业内部控制环境 5
4.2 强化数字化转型中的风险评估与应对机制 6
4.3 完善数字化转型下的信息与沟通体系 6
4.4 提升数字化转型背景下的内部监督效能 7
5结论 7
参考文献 8
致谢 9
本研究旨在探讨数字化转型对企业内部控制体系的影响。随着信息技术的迅猛发展，数字化转型已成为企业提升竞争力、优化管理的重要手段。本研究采用定性与定量相结合的研究方法，通过对多家实施数字化转型的企业进行深入调研，系统分析了数字化转型在内部控制环境、风险评估、控制活动、信息与沟通以及内部监督五个方面的具体影响。研究发现，数字化转型显著提升了企业内部控制的效率和有效性，增强了风险识别和应对能力，优化了控制流程，促进了信息的实时共享与沟通，加强了内部监督的及时性和准确性。本研究创新性地构建了数字化转型与内部控制体系的关联模型，揭示了两者之间的内在联系与互动机制。
关键词：数字化转型 内部控制 影响机制
Abstract
The purpose of this study is to explore the impact of digital transformation on the enterprise internal control system. With the rapid development of information technology, digital transformation has become an important means for enterprises to enhance their competitiveness and optimize their management. This study uses both qualitative and quantitative research methods, through in-depth investigation of many enterprises implementing digital transformation, and systematically analyzes the specific impact of digital transformation in internal control environment, risk assessment, control activities, information and communication, and internal supervision. The study found that the digital transformation has significantly improved the efficiency and effectiveness of enterprise internal control, enhanced the ability of risk identification and response, optimized the control process, promoted the real-time sharing and communication of information, and strengthened the timeliness and accuracy of internal supervision. This study innovatively constructed the correlation model of digital transformation and internal control system, and reveals the internal connection and interaction mechanism between the two.
Keyword:Digital transformation internal controls influencing mechanism
目 录
1绪论 1
1.1研究背景和意义 1
1.2 研究现状综述 1
1.3 研究方法与思路 1
2理论基础 2
2.1数字化转型的概念及特征 2
2.2 企业内部控制体系的构成与功能 2
2.3 数字化转型对企业内部控制体系影响机制分析 3
2.4 数字化转型下企业内部控制体系变革的必要性 3
3数字化转型对企业内部控制体系影响的实证分析 4
3.1数字化转型对企业内部控制环境的影响 4
3.2 数字化转型对企业风险评估与控制活动的影响 4
3.3 数字化转型对企业信息与沟通的影响 5
3.4 数字化转型对企业内部监督的影响 5
4数字化转型下企业内部控制体系的优化策略 5
4.1构建与数字化转型相适应的企业内部控制环境 5
4.2 强化数字化转型中的风险评估与应对机制 6
4.3 完善数字化转型下的信息与沟通体系 6
4.4 提升数字化转型背景下的内部监督效能 7
5结论 7
参考文献 8
致谢 9
