With the increasingly large contingent of SME sector in China, ERP system in SME sector are increasingly used to improve the management efficiency of enterprises. However, as the core part of the ERP system, there are also a lot of internal control issues in the accounting information system.The article discusses the importance of the internal control in the accounting information system, and came up with appropriate measures to improve the accounting information system of the SME sector to promote the rapid development of SME sector healthily and coordinately.%随着我国中小企业队伍的日益庞大,ERP系统在中小企业中的应用也越来越广泛,提高了企业的经营管理效率。但是,会计信息系统作为ERP系统的核心部分,也存在很多内部控制问题。文章阐述了中小企业会计信息系统内部控制的重要性,并提出了完善中小企业在ERP下会计信息系统内部控制相应的措施,从而促进中小企业健康协调快速发展。
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