ERP环境下,企业内部控制的运行环境发生了明显的变化,这给企业内部控制带来了很多新的问题。作者结合在工作中的实际经验,针对实施ERP后,公司在销售、供应、生产等业务流程层面的内部控制、系统维护和监控等重要环节及内控实施过程中应注意的问题进行了探讨。 ERP environment, the operating environment of internal control has undergone significant changes, which brings many new problems to the internal control of the enterprise. Based on the practical experience of the work, the author discusses the internal control, system maintenance and monitoring, and other important aspects of the company’s business processes such as sales, supply and production, as well as issues that should be noticed during the implementation of internal control.