浅析ERP系统环境下的企业内部控制
摘 要：
内部控制制度在企业生产经营活动中起着重要作用.而近些年来,ERP在企业中的应用对内部控制体系产生了很大影响.企业既要利用ERP对内控的积极作用,同时也必须充分考虑ERP带来的新的风险,重新构建ERP环境下有效的企业内部控制体系. 当今世界正处于新的科技革命时期，信息化变革更加剧烈，引起了社会经济结构形势、生产方式和消费结构的重大变化，深刻地改变着世界的经济面貌。信息技术不断发展，为传统产业企业管理提供了许多优化管理方法，并且使其不断升级、优化。ERP 系统体现了当今世界最先进的企业管理理论,并提供了企业信息化集成的最佳方案。
在电子信息技术和网络发达的今天，以 ERP 系统为核心的企业经营管理理念在我国快速发展，同时给企业内部控制也带来了新的挑战。实施 ERP，可以加强企业的内部管理，与现代先进企业管理思想接轨；可以规范企业内部业务控制流程，有效防范贸易风险；可以提高企业信息化程度，增强企业对外服务水平和竞争能力。实施 ERP 是一个全面的企业变革过程，意味着企业整个管理业务流程的改变。我国企业实施 ERP 系统已成为实现信息化管理最普遍的形式。近年来，国际上发达国家的大多数企业都采用 ERP 系统的管理理论来对企业进行有效管理。企业在使用 ERP 系统的过程中，企业管理者必须权衡控制与效率。
关键词：
ERP 系统；内部控制；效率；管理方法；信息化
Analysis on ERP system under the environment of enterprise internal control
Pick to :
The internal control system in enterprise’s production and operating activities plays an important role. In recent years, the ERP application in the enterprise internal control system plays an important role. Enterprise is to use ERP to control and the positive role, but also must fully consider the ERP brings new risk, constructs the ERP environment effective enterprise the internal control system. The world today is undergoing a new science and technology revolution, information revolution of more intense, caused social economic structure, mode of production and consumption situation of major structural changes, profound changes in the world economic outlook. The continuous development of information technology, the traditional industry enterprise management provides many optimized management method, and make its ceaseless upgrade, optimization. The ERP system reflects the current world’s most advanced business management theory, and provides the best solution of information integration of enterprise.
In the electronic information technology and network developed today, taking ERP system as the core of enterprise management concept to develop quickly in our country, at the same time to the internal control of the enterprises but also brings new challenges. The implementation of ERP, can strengthen the internal management of enterprises, with advanced modern enterprise management standards; can regulate the internal business process control, effectively preventing the risk of trade; enterprises can improve the degree of information, enhance the level of service and competitive ability. The implementation of ERP is a comprehensive enterprise reform process, means that the entire enterprise management business process change. Our country enterprise implement ERP system has become the most prevalent form of realization of information management. In recent years, the developed country on international most enterprises have adopted ERP system management theory of the enterprise to carry on the effective management. Enterprises in the use of ERP system, enterprise managers must balance control and efficiency.
Key word：
ERP system; internal control; efficiency; management; information technology
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