浅谈ERP环境对内部控制有效性的影响

Effect of ERP on the Effectiveness of Internal Control

ERP系统能够帮助企业从发现问题、展开相应事后补救的操作流程转变为注重事前预防、事中控制,且在业务运行过程中的实时进行的方式——这正是其实时控制思想的体现。此外,ERP不只是一项简单的应用软件,在使用过程中还应将企业内部业务流程、企业内部管理体系,特别是内部控制体系结合起来,这样才能体现其应用价值,并在企业的应用中真正实现ERP对内部控制体系所产生的广泛而深远的作用。

ERP system can help enterprises focus on prevention,and real-time control rather than recognize and remedy problems,which is a manifestation of real-time control.In addition,ERP is not just a kind of simple application software.We cannot benefit from it,unless by optimizing enterprise internal business and its management system,especially its internal control system.What＇s more by applying in enterprises,ERP can achieve its extensive and far-reaching effect on the internal control system.