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近年来随着科学管理技术的不断发展与完善,内部控制制度成为研究的重点与热点,这也是现代企业管理的一个重要内容。同时,由于ERP系统在企业中的广泛应用,会计信息系统已经与ERP系统高度融合。ERP系统为企业的内部控制创造了良好的条件,同时也带来了新的风险,产生了较大的影响。如何在ERP环境下建立与之相适应的内部控制制度,有效的预防风险,提高企业管理效率,已经成为社会各方面和会计界关注的热点。
In recent years, with the continuous development and improvement of scientific management techniques, the internal control system has become the focus of research and hot spots, which is also an important part of modern enterprise management. At the same time, due to the wide application of ERP system in enterprises, accounting information system has been highly integrated with ERP system. ERP system for the enterprise’s internal control to create a good condition, but also brought new risks, had a greater impact. How to establish an appropriate internal control system under ERP environment, how to effectively prevent risks and improve the efficiency of enterprise management has become a focus of attention of all social sectors and accounting circles.