企业实施ERP系统地风险分析及防范.docVIP

PAGE PAGE 2 目录 一、引言························································3 二、应用ERP系统进行内部控制的优势和劣势························3 （一）应用ERP系统进行企业内部控制的优势························4 （二）应用ERP系统进行企业内部控制的局限性······················5 三、实施ERP的风险·····································5 （一）软件风险·····································5 （二）实施风险······································6 （三）转变风险················································7 （四）组织架构的调整···································8 （五）业绩考评体系的转变 ······························8 四、ERP项目风险防范对策··································9 (一)正确选择ERP系统及方案·······························9 （二）调整管理理念······································9 （三）合理组织实施队伍······································10 （四）严格控制进度········································10 （五）降低成本控制风险···································10 （六）引入管理咨询机制·····································11 （七）引入信息系统工程监理机制································· 11 五、结束语······················································12 参考文献······················································ 13 企业实施ERP系统的风险分析及防范 摘 要 随着信息技术的快速发展，以ERP为核心的企业管理信息化蓬勃发展起来.，企业应当重视ERP系统在内部控制中的作用。减小企业风险，提高企业经营效率成为学者关注的焦点。本文对在内部控制中实施ERP系统存在的优势和劣势进行了分析，分析了在企业内部控制中实施ERP系统的主要风险，提出相应的防范措施，最后对ERP进行内部控制的应用进行了展望。 关键词 ERP ，内部风险 ，防范 ABSTRACT With the rapid development of information technology, ERP as the core of enterprise management information prospered. Companies should pay attention to the ERP systems role in internal control. Reduce business risk , improve business efficiency as the focus of scholars. In this paper, the implementation of ERP systems of internal control exist in the strengths and weaknesses were analyzed, analysis of internal control in the implementation of ERP systems in the main risk, the corresponding preventive measures, and finally the internal controls of ERP applications were reviewed. Key Words: ERP Internal Risk Prevention 一、引言 企业资源计划(Enterprise Resources Planning ,ERP)是现代企业管理思想和信息技术相结合的企业资源管理系统。它是企业运营中各个方面的集成,能使企业多方受益;它可使企业面对竞争压