ERP环境下石油企业内部控制研究

A Study of the Petroleum Enterprise Internal Control in ERP Environment

ERP技术对中国石油企业内部控制体系由传统粗放式管理向信息细致化管理的转变具有积极影响,其风险控制的复杂性、信息混杂性等特征对中国石油企业的管理提出了新的挑战。中国石油企业应结合ERP环境重新拟定并整合业务控制目标和流程,建立ERP岗位责任制和控制权限,在互联网环境下完善其软件的开发与控制系统,为中国石油企业内部控制构建一个新型的科学体系。

In china, ERP technology has a positive impact on petroleum enterprise internal control system, helping to shift from the careless management model to the information intensive one. But the risk control and information complexity characteristics of ERP will bring new challenges for petroleum enterprise. So our petroleum enterprises should be combined with ERP to rewrite and integrate business control target and process, establishing ERP post responsibility system and operation authority, improving its software development and system control under the Internet environment, providing feasible suggestions on a new scientific internal control system.