The Improved Research Of Internal Control Based On ERP System

With the development of technology and market competition, entERPrises realizes profoundly that it is of great importance to have an overall management of entERPrises with advanced measures. ERP system reflects the world's most advanced entERPrise management theory, and provides the best solution of entERPrise information integration. The implementation of the ERP can strengthen internal management, integrate with modern advanced business management thinking, standardize internal business control processes, prevent effectively the trade risks, increase the level of entERPrise information, enhance the level of external services and competitiveness. The implementation of ERP is a comprehensive entERPrise change process, which means the change of entire business management business process.Firstly, this essay gives a brief introduction of internal control and ERP system, which points out its importance and weakness in business development. Then it analyzes the relationship between ERP system and internal control, especially the impacet of ERP system to entERPriser's internal control environment, assessment, control measures, information and communication, supervision and inspection. On this basis, it further studies how to apply entERPrise ERP system to strengthen internal control design, which is the core of this article. After analysis, this essay concludes two steps to apply ERP system to strengthen internal control: first, we need to choose the the integrated ERP system, which is the prerequisite of ERP systems designed to strengthen internal controls; second, during the implementation of the ERP system, we must have a full understanding of the corporate general ledger, procurement and payment, sales and receivables cycle of business processes, then analyze the various risks that exist in business processes, at last, have an intensive design according to the rule of internal control.