摘要
ERP环境下,企业内部控制的运行环境发生了明显变化,这给内部控制带来了很多新的问题。文章首先对会计信息系统在ERP环境下的生成特征进行分析,着重探讨了内部控制风险在新的运行环境下呈现出的新特征,并提出了相应的防范内部控制风险措施。
Under the environment of ERP , the obvious change has taken place in internal control of enterprises, and this has brought a lot of new problems . At first, the article analysed how does it produce to the accounting information system under the environment of E R P , then discussed the internal control risk emphatically the new characteristic which presents under the new movement environment, at last proposed the corresponding measure.
出处
《广西经济管理干部学院学报》
2006年第2期42-44,共3页
Journal of GuangXi Cadres College of Economic and Management
关键词
ERP系统
会计信息系统
内部控制
enterprise Resource Planning
accounting Information System
Internal Control
