| ERP环境下企业内部控制制度问题探析 |
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| 引用本文： | 刘瑞娜. ERP环境下企业内部控制制度问题探析[J]. 价值工程, 2005, 24(12): 85-87 |
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| 作者姓名： | 刘瑞娜 |
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| 作者单位： | 北京工商大学会计学院,北京,100037 |
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| 摘 要： | 内部控制制度在企业生产经营活动中起着重要作用。而近些年来,ERP在企业中的应用对内部控制体系产生了很大影响。企业既要利用ERP对内控的积极作用,同时也必须充分考虑ERP带来的新的风险,重新构建ERP环境下有效的企业内部控制体系。
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| 关 键 词： | ERP 内部控制制度 业务流程 |
| 文章编号： | 1006-4311（2005）12-0085-03 |
To Study of the Internal Control System under the Background of ERP |
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| Liu Ruina. To Study of the Internal Control System under the Background of ERP[J]. Value Engineering, 2005, 24(12): 85-87 |
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| Authors: | Liu Ruina |
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| Affiliation: | School of Accountant, Beijing University of Industry and Business, Beijing 100037 ,china |
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| Abstract: | The internal control system plays an important role in the enterprise operation .These years ,ERP was adopted by many enterprises and undoubtedly give birth to great impact to the internal control system. Enterprise should not only take advantage of the active impact of ERP, but also take into account the risks which was brought about by ERP, then reconstruct the whole internal control system under the background of ERP. |
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| Keywords: | ERP internal control system operation flow |
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