Research on Internal Control of Financial Accounting Information System Based on ERP System

摘要

With the development of the economy and the advent of the era of big data, traditional manual accounting has also been replaced by accounting information technology. The ERP system is actually a network operation platform. It is a comprehensive information system based on the premise of computer network technology that integrates the business activities of the enterprise such as purchasing, production, and sales. The ERP system adopted by most companies has greatly improved the efficiency of corporate financial management, but the application of ERP system brings fast and convenient. At the same time, it also puts forward higher requirements for the internal control of the enterprise. This paper studies the internal control and risk management of the financial accounting information system under the ERP environment, and proposes countermeasures.