The Research on Internal Control of Accounting Information System Based-on ERP

摘要

the internal control system is a modern business management content, but also an important subject of our study. Past decades, domestic enterprises widely used ERP systems, accounting information system have been integrated into ERP systems are embedded. ERP environment, along with business process changes, the system is open. The dispersion of information, data sharing have greatly changed the previous business and centralized operating environment. Thus it is important to change the content and the traditional risk control methods. Accounting information system of internal control of the object, focus, methods, processes, ERP systems are needed based on the adjustment process. Eventually adapt to the accounting information system under ERP internal control requirements.