摘要
文章从基本概念出发,阐述了ERP系统和企业内部控制二者的共同点,在此基础上进一步分析ERP系统环境下实施内部控制的优势及弊端,对如何将两者有机的融合,保证内部控制的健全有效及ERP系统的健康运行进行了初步的分析。
Starting from the basic concept,this article elaborates the similarities between ERP system and enterprise intemal control. Based on that,a preliminary analysis is carried on to set forth what are the advantages and disadvantages of implementing internal control in ERP system environment, and how to synergize the two to secure internal control effectiveness as well as ERP system health.
出处
《现代物业（中旬刊）》
2010年第4期48-49,110,共3页
Modern Property Management
