ERP环境下,企业内部会计控制发生了明显变化,随之而来的内部控制效率低下、信息失真等问题层出不穷。鉴于此,本文以基于ERP系统的企业内部会计控制为研究对象,构建基于ERP系统的企业内部会计控制体系,并总结ERP环境下企业内部会计控制的保障措施,以期对企业会计控制有所帮助。 Under the ERP environment, significant changes have taken place in the internal accounting control of the enterprises. The problems such as inefficiency of internal control and information distortion emerge in an endless stream. In view of this, this article takes the internal accounting control system based on ERP system as the research object, constructs the internal accounting control system based on ERP system and summarizes the assurance measures of the internal accounting control in the ERP environment, in the hope of helping the enterprise accounting control.