对ERP系统在企业内部控制中的应用的探讨

Discussion on the Application of ERP System in Enterprise Internal Control

ERP系统贯彻落实系统一体化管理思想,在提高企业内部控制质量与效果上价值突出,为此,论文立足ERP系统与内部控制概念,对系统在企业内部控制中应用的积极影响及系统应用背景下内部控制指标体系构建与评估展开分析,最终结合具体案例分析应用ERP系统优化内部控制的策略,以期提升内部控制效力与效率。

ERP system is of outstanding value in improving the quality and effect of enterprise internal control by implementing the idea of system integration management.Therefore,based on the concept of ERP system and internal control,this paper analyzes the positive influence of system application in enterprise internal control and the construction and evaluation of internal control index system under the background of system application.Finally,combined with specific cases,this paper analyzes the strategies of applying ERP system to optimize internal control,so as to improve the effectiveness and efficiency of internal control.