| ERP环境下的企业会计信息系统内部控制问题研究 |
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| 引用本文： | 吴力佳.ERP环境下的企业会计信息系统内部控制问题研究[J].北京市经济管理干部学院学报,2011,26(4):56-59. |
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| 作者姓名： | 吴力佳 |
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| 作者单位： | 湖南娄底职业技术学院财经贸易系,娄底,417000 |
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| 摘 要： | ERP的引入,提高了企业效率,但也带来诸如内部牵制措施无法执行,网络通讯技术本身存在的安全性等内部控制问题。本文从ERP在财务会计信息系统的作用出发,分析ERP对会计信息系统提出的新要求,并提出相应的完善措施。
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| 关 键 词： | ERP 会计信息系统 内部控制 |
A research on the inner control of accounting information system under the ERP environment |
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| WU Li-jia.A research on the inner control of accounting information system under the ERP environment[J].Journal of Beijing Institute of Economic Management,2011,26(4):56-59. |
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| Authors: | WU Li-jia |
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| Institution: | WU Li-jia(Loudi Polytechnic Institute,Loudi 417000,China) |
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| Abstract: | Yet improving firm’s efficiency by implementing of ERP,but it also induced some problems in inner control.Based on the role of ERP in accounting information system,this article analyzed the new requirements to accounting information system,and put forward some countermeasures to deal with such problems. |
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| Keywords: | ERP accounting information system inner control |
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