| ERP环境下中小企业内部控制问题研究 |
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| 引用本文： | 黎娜,许立新,李爱军.ERP环境下中小企业内部控制问题研究[J].铜陵财经专科学校学报,2011(2):55-57. |
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| 作者姓名： | 黎娜 许立新 李爱军 |
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| 作者单位： | [1]滁州学院,安徽滁州239000 [2]中国科学技术大学,安徽合肥230026 |
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| 基金项目： | 2011年安徽省优秀青年基金项目《ERP环境下中小企业内部控制研究》（编号：2011SQRW097ZD）; 2010年度滁州学院科研启动基金项目《BPR业务流程再造与存货管理》（编号：2010qd16）阶段性成果 |
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| 摘 要： | 随着中小企业扩大生产规模的同时,规避业务风险保障企业目标的实现重要性日益凸显。内部控制制度的建设也随之提上了日程。信息技术的迅速发展,促使许多中小企业也开始引入了ERP系统。本文以某中小型企业为研究对象,对该企业进行了长达三年的研究,对其实施ERP前后该企业的内部控制效率进行了对比。结论是通过对企业BPR（业务流程再造）后ERP的实施确实整合了企业的SCM（供应链）体系,促进了企业的内部控制管理效率。
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| 关 键 词： | ERP 内部控制 管理效率 |
SME ERP Environment Internal Control |
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| Authors: | Li Na Xu Li-xing Li Ai-jun |
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| Institution: | 1.Chuzhou University,Chuzhou Anhui 239000,China;2.University of science and technology of China,Hefei Anhui 230026,China) |
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| Abstract: | Along with small and medium—sized enterprise expanded production scale＇s,Its importance was realized by the circumvention service risk through safeguard business goal day by day.The internal control system＇s construction was also proposed the program.The development of information technology＇s rapidly urged many small and medium—sized enterprises to introduce the ERP system.This article takes some Small and medium—sized enterprise as the object of study,has carried on researching this enterprise for three year,carried on the contrast around ERP after this enterprise＇s internal control efficiency.The conclusion is that ERP implementation conformity the system of enterprise＇s SCM through enterprise BPR,promoting enterprise＇s internal control managerial effectiveness. |
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| Keywords: | ERP internal control managerial effectiveness |
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