试论ERP环境下的内部控制

The Analysis on Internal Control under ERP Environment

ERP的实施对内部控制产生了深远的影响,一方面它为内部控制的实施创造了有利条件,另一方面,它又给内部控制的实施带来了新的风险。本文在分析ERP环境下内部控制特点的基础上,以风险控制为导向,提出了ERP环境下完善内部控制的对策。

The implement of ERP produced profound influence to the internal control, on the one hand, it created a beneficial condition for the implement of the internal control, on the other hand, it brought new risk to the implement of the internal control. This text analyzed the characteristics of internal control under the ERP environment. By reducing risk, put forward some suggestions to improve the control level in academic and practical domain.