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在当今经济一体化的形势下,加强和完善企业内部控制制度,对于理顺内部控制管理体制,完善内部控制理论都具有重要的理论价值和现实意义。ERP系统运行对企业内部控制的有效性产生深远影响,文章从内部控制及其有效性评价入手,分析了ERP系统的实质及其对企业内部控制有效性的影响,进而提出了在ERP系统环境下提升内部控制有效性的对策和建议,以公司治理为线索,采用规范研究的方法,提出完善内部控制制度建设的具体对策。
In today’s economic integration situation, strengthening and improving the internal control system of an enterprise has important theoretical and practical significance for rationalizing the internal control and management system and perfecting the internal control theory. The operation of ERP system has a far-reaching impact on the effectiveness of internal control. Beginning with the evaluation of internal control and its effectiveness, the article analyzes the essence of ERP system and its impact on the effectiveness of internal control of the enterprise, and then puts forward that in ERP system environment To improve the effectiveness of internal control measures and recommendations, taking the corporate governance as the clue, using standardized research methods, put forward specific measures to improve the internal control system.