摘 要
从这几年来看，国际大型企业纷纷爆出财务漏洞消息，目前，ERP 可以说是相对现代化的管理思想以及企业管理工具，以及深受社会广泛的接受以及肯定，而且也相应地给企业创造了不菲的回报。不过，因为 ERP 系统实施，企业当中的内部控制相比以往的环境已经在控制环境等多个方面出现了显著的改变，ERP环境下内部控制的关键已经从对人的控制为主变成了对人、计算机以及互联网的综合管控。
全球经济运行持续低迷 ，国内产业内部结构推进了调整转型速度，新兴产业飞速崛起，新型产品持续不断涌出，以计算机通信、新能源开发等产业为代表的高新技术产业发展呈迅猛态势。而以煤炭、钢铁、水泥为代表的资源类行业、重工业类行业由于仍然存在严峻的产能过剩情况，故还居于调整探底的发展时期，近期内很难跳脱出窘境。伴随全球经济发展的下滑，国内企业的运营压力持续变大。基于汹涌的经济压力，企业很难去改变外部市场条件，故只能是保持好企业自身优势为企业抓紧利润、甚至是逆大流前进。在这种条件下，文章将A公司作为实际研究对象，对其ERP体系下的企业内部控制进行研究与探讨。
A公司借助开展ERP项目，以及对业务流程进行重新的设计，企业无论是组织结构还是在对于业务的处理方面都有了很好的改善。ERP本身是一个将财务同业务进行集中的平台，让企业各个部门能够更加便捷的进行沟通，有效的杜绝了信息孤岛鲜香菇的出现。借助于该系统，企业较好的实现了销售采购财务等各个部门的集成，建立了较好的信息沟通平台，让企业获得可更好运营效率，让经营者能够更方便的了解企业的真实情况，掌握企业的风险。
关 键 词：企业内部控制；ERP；风险；控制
ABSTRACT
From the past few years, the international large-scale enterprises have broken the financial loopholes news, at present, ERP can be said to be relatively modern management ideas and business management tools, as well as widely accepted by the community and certainly, but also to the corresponding creation of the enterprise A lot of money. However, because the ERP system implementation, the internal control of enterprises compared to the previous environment has been in the control environment and other aspects of a significant change, ERP environment, the key to internal control has changed from the main control of people computers and the Internet's comprehensive control.
The global economy continues to run in the doldrums, the internal structure of the domestic industry to promote the adjustment of the speed of transformation, the rapid rise of emerging industries, new products continue to emerge to computer communications, new energy development and other industries as the representative of the rapid development of high-tech industries. The coal, steel, cement as the representative of the resource industry, heavy industry because there are still serious overcapacity situation, it is also living in the adjustment of the bottom of the development period, the recent difficult to escape the dilemma. With the decline in global economic development, domestic enterprises operating pressure continues to grow. Based on the surging economic pressure, it is difficult for enterprises to change the external market conditions, it can only be a good business to maintain their own advantages for enterprises to seize profits, and even reverse the flow forward. Under such conditions, the article will be A company as the actual research object, its ERP system under the enterprise internal control research and discussion.
A company with ERP projects, as well as the business process to re-design, whether the organization or organizational processing for the business has been a very good improvement. ERP itself is a financial business with the focus of the platform, so that all departments can be more convenient to communicate, effectively put an end to the emergence of information island fresh mushrooms. With the help of the system, the enterprise has realized the integration of various departments such as sales and purchasing finance, established a better information communication platform, so that enterprises can obtain better operational efficiency, so that operators can more easily understand the real situation of enterprises, To grasp the risk of business.
KEY WORDS: Enterprise internal control; ERP; Risk; Control
目 录
1 绪论 1
1.1 研究背景和意义 1
1.1.1 研究背景 1
1.1.2 研究意义 1
1.2 研究现状 2
1.2.1 企业内部控制研究现状 2
1.2.2 ERP系统及其对企业内部控制影响的研究现状 4
1.2.3 研究现状评述 5
1.3 研究方法和内容 5
1.3.1 研究方法 5
1.3.2 研究内容 5
2 基于ERP系统的企业内部控制理论基础 7
2.1 内部控制理论 7
2.1.1 内部控制概念 7
2.1.2 内部控制理论基础 7
2.1.3 内部控制的发展 8
2.1.4 影响内部控制的因素 9
2.1.5 内部控制的目标及原则 9
2.2 ERP理论 11
2.2.1 ERP的概念 11
2.2.2 ERP系统的基本模块 12
2.2.3 ERP系统的特点 13
2.3 基于ERP系统的企业内部控制要素 14
2.3.1 基于ERP系统的控制环境 14
2.3.2 基于ERP系统的风险评估 14
2.3.3 基于ERP系统的控制活动 15
2.3.4 基于ERP系统的信息沟通 15
2.3.5 基于ERP系统的监督 16
3 ERP系统与内部控制的关系 17
3.1 基于ERP系统的内部控制与传统内部控制的比较 17
3.2 ERP系统对企业内部控制的作用 18
3.2.1 ERP系统对企业经营效率的作用 18
3.2.2 ERP系统对财务报告可靠性的作用 19
3.2.3 ERP系统对企业行为合规性的作用 19
3.3 基于ERP的企业内部控制风险及防范 20
3.3.1 基于ERP的企业内部控制风险 20
3.3.2
