基于内部控制视角ERP系统实施的改进研究——以盛威尔公司为例

An Analysis of ERP Implementation Improvement Based on Internal Control——A Case of Shengweir Co.Ltd

本文以盛威尔公司为例,围绕内部控制五大要素,对ERP实施中的控制问题进行了深入分析。结果表明,盛威尔公司重ERP而轻内部控制的思想是导致其青岛分公司管理失效的根源,ERP取代不了内控体系对企业运营成功与否所起的关键性作用,ERP在实施中必须同内部控制整合才能发挥其作为先进管理平台的优势。本文基于内部控制视角,结合实际案例提出了ERP实施的改进对策。

The paper made thorough analysis on control problems that might be encountered in process of implementing ERP by taking ECI （Huizhou） Wire Harness Company as an example and focusing on five elements of internal control. The result shows that the root cause for management failure in Qingdao Branch of ECI （Huizhou） Wire Harness Company lies in its priority on ERP rather than internal control, the key role of internal control in successful operation of enterprise cannot be replaced by ERP, ERP should be integrated with internal control in implementation process so that its advantage as advanced management platform can be put into full play. The paper, from the perspective of internal control, presented counter-measures on improving ERP based on the actual case.