| ERP系统下的企业内部控制风险及防范研究 |
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| 引用本文： | 陈宪宇.ERP系统下的企业内部控制风险及防范研究[J].价值工程,2009,28(4):117-120. |
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| 作者姓名： | 陈宪宇 |
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| 作者单位： | 浙江财经学院信息学院,杭州,310018 |
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| 摘 要： | ERP环境下,企业内部控制的运行环境发生了明显变化,这给内部控制带来了很多新的问题。首先对ERP系统实施对企业内部控制进行分析,着重探讨了在ERP应用的过程中,企业要面临来自业务流程、应用架构、数据质量和技术架构等四个方面的业务风险,并提出了相应的防范内部控制风险措施。
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| 关 键 词： | ERP 内部控制 风险防范 信息 |
To Study on Enterprise Internal Controlling Risk and Its Preventing under the ERP System |
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| chen Xianyu.To Study on Enterprise Internal Controlling Risk and Its Preventing under the ERP System[J].Value Engineering,2009,28(4):117-120. |
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| Authors: | chen Xianyu |
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| Institution: | School of Information;Zhejiang Institude of Finance and Economics;Hangzhou 310018;China |
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| Abstract: | ERP environment,the internal control environment had changed markedly,to the internal control that has brought a lot of new problems. The article first of the ERP system implementation of enterprise internal control analysis,focusing on the ERP applications in the process,enterprises to face competition from business processes,applications architecture,data quality and technical structure of the four aspects of business risks,and the corresponding measures to guard against the risk of internal control. |
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| Keywords: | ERP |
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