ERP系统平台下的企业现代会计管理的内部控制研究

Research on the Internal Control of Enterprise Modern Accounting Management under the ERP System Platform

企业实行内部控制能够使企业风险降至最低,通过ERP系统平台可以为企业实现信息化控制提高企业运行效率。本文研究通过对ERP环境下企业内部控制特征和方法进行分析,得出不同于传统企业会计管理的思路,并以企业采购付款为例,阐述ERP平台下该流程的具体实施方法。

The implementation of internal control can minimize the risk of enterprises,and ERP system platform for enterprises can achieve information control to improve the efficiency of enterprise operation.Through the analysis of the characteristics and methods of enterprise internal control under the ERP environment,it shows that it is different from the traditional enterprise accounting management ideas,and taking the enterprise purchase payment as an example,this paper describes the specific implementation method of the process under the ERP platform.