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企业资源计划(Enterprise Resource Planning,ERP)在推动企业信息化管理,降低企业运营成本,提高管理水平的同时,给企业传统内部控制体系也带来了一定影响。如何构建适应ERP系统环境下企业内部控制体系成为企业实施与运用ERP系统的重要问题之一。本文在分析ERP环境下企业内部控制面临的挑战的基础上,对ERP环境下企业内部控制体系的构建进行了探索分析。
Enterprise Resource Planning (ERP) has brought a certain influence to the traditional internal control system of an enterprise while promoting the management of enterprise information, reducing the operating costs of enterprises and improving the management level. How to construct an enterprise internal control system to adapt to the ERP system environment has become one of the important issues for the enterprise to implement and utilize the ERP system. Based on the analysis of the challenges faced by internal control in ERP environment, this paper explores and analyzes the construction of internal control system in ERP environment.