基于ERP的企业内部控制风险防范 21
4 A公司概况及实施ERP系统前内部控制现状 22
4.1 A公司概况 22
4.2 A公司组织架构 22
4.3 A公司所处行业背景 23
4.4 A公司实施ERP系统前内部控制现状 25
4.5 A公司对于ERP系统实施的需求期望分析 25
5 A公司ERP系统的实施与完善 27
5.1 A公司内部控制的目标 27
5.2 A公司内部控制的评价 27
5.3 A公司ERP系统的择选 28
5.4 A公司ERP系统实施过程 30
5.5 基于ERP系统的A公司内部控制体系方案 31
5.5.1 数据管理 31
5.5.2 销售管理 32
5.5.3 供应链管理 33
5.5.4 车间管理 33
5.5.5 售后服务管理 34
5.5.6 财务管理 34
5.6 A公司实施ERP系统过程的风险控制 36
5.6.1 ERP系统实施过程中的风险 36
5.6.2 A公司对ERP系统实施过程中风险的控制 37
6 A公司基于ERP系统的内部控制实施成效及后期完善 38
6.1 A公司基于ERP系统的内部控制实施成效 38
6.2 A公司基于ERP系统的内部控制后期完善 39
7 结论和展望 41
7.1 主要结论 41
7.2 研究展望 41
参考文献 43
致 谢 45
攻读学位期间取得的研究成果 46
声明 47
CONTENTS
1 Introduction 1
1.1 Research background and significance 1
1.1.1 Research background 1
1.1.2 Research significanc 1
1.2 Research Status 2
1.2.1 Enterprise Internal Control 2
1.2.2 ERP system and its impact on the internal control 4
1.2.3 Review of the status quo 5
1.3 Research methods and conten 5
1.3.1 Research methods 5
1.3.2 Research content 5
2 Basic Theory of Enterprise Internal Control Based on ERP System 7
2.1 Internal control theory 7
2.1.1 Concept of internal control 7
2.1.2 Theoretical basis for internal control 7
2.1.3 Development of internal contro 8
2.1.4 Factors Affecting Internal Control 9
2.1.5 Objectives and Principles of Internal Control 9
2.2 ERP theory 11
2.2.1 Concept of ERP 11
2.2.2 Basic modules of ERP system 12
2.2.3 Characteristics of ERP system 13
2.3 Enterprise internal control elements based on ERP system 14
2.3.1 Control environment based on ERP system 14
2.3.2 Risk assessment based on ERP system 14
2.3.3 Control activities based on ERP system 15
2.3.4 Information communication based on ERP system 15
2.3.5 Monitoring based on ERP syste 16
3 Relationship between ERP system and internal contro 17
3.1 Comparison between internal control and traditional internal control based on ERP syste 17
3.
