《ERP管理软件与内部控制制度研究论文》-毕业论文设计（学术）.docVIP

PAGE l 摘 要：ERP管理软件是基于先进的企业管理理念，以财务管理为核心，构建一整套企业管理系统体系标准的软件。这种先进的管理软件和管理理念，对企业的内部控制提出了挑战。随着企业不断向全球化、信息化发展，随着经营环境日趋复杂，我国企业内部控制存在的问题更加突出，而传统的内部控制理论已经不能完全解决问题。本文浅略地分析了传统手工会计与ERP环境下内部控制的差异以及ERP环境下内部控制存在的问题。提出了几点加强ERP环境下内部控制的建议。探讨了通过制定合理的控制制度、规范业务和程序的标准、加强系统和网络的安全控制、改进会计教学体系等方法。构建一套ERP环境下相对完善，操作性和针对性较强的内部控制制度，充分有效地提升现代企业的综合竞争能力。 关键词：ERP 会计内部控制 制度控制 数据安全 电算化审计 Abstract: ERP management software is based on advanced enterprise management concepts, taking financial management as core, building a set of business management system standard software. This advanced management software and management philosophy poses a challenge to internal control. With the globalization and i HYPERLINK app:ds:informatization \t nformatization of enterprises and the increasingly complex of business environment, the problem of enterprise internal control is getting more prominent, while the traditional theory of internal control cannot fully solve the problem. This paper analyzes the difference of traditional manual accounting and internal control in ERP Environment briefly and the problem of internal control in ERP environment. The paper also puts forward some advice on strengthening the internal control in ERP environment. By making rational control system, standardizing operations and procedures, strengthening the security control of system and network, improving accounting teaching system and other methods, to build a relatively complete set of internal control system with high operability pertinence, in order to enhance the comprehensive competitiveness of modern enterprises fully and effectively. Keywords: ERP, Accounting Internal Control, System Control, Data Security, Computerized Audit 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc321487291 1 绪 论 PAGEREF _Toc321487291 \h 1 HYPERLINK \l _Toc321487292 1.1 论文研究的理论意义和应用价值 PAGEREF _Toc321487292 \h 1 HYPERLINK \l _Toc321487293 1.2 国内外研究现状 PAGEREF _Toc321487293 \h 1 HYPERLINK \l _Toc321487294 1.3 论文主要研究内容和拟解决的关键问题 PAGEREF _To