Erp Environment, Internal Control

With the development of computer and internet technology, China has seen a rapid growth in the enterprise management informatization with core of ERP. The problem, how to accommodate the ERP environment and to create suitable internal control system, has been focused by all aspects of society, especially government and accounting profession.The paper takes domestic and international internal control theories as frame of references, bases on ERP ideas, system theory, control theory, information theory and other theories, and studies internal control systems in a way an open-loop system. A systematic and structural approach has been adopted through the paper. The paper also takes the overall system analysis and structural analyses into consideration, expounds structure and functions on internal control system in the environment of ERP, explains the links and interactions among particular control transaction activities, reveals their inherent nature, and proposes concrete measures to improve. Characteristics of this paper are mainly as follows: First, the paper carries on the historical review and the thorough analysis to the internal control theory and the present situation, then proposed the present questions; Secondly, considering the influence of new environment, the paper focused on anglicizing its influence on the internal control essential factor and the primary control activities, then proposed the opportunity and challenge that the enterprises, which are implementing or have implemented ERP, may face. Third, the paper, taking system theory, control theory, information theory as a basis, discuss how the implementation of ERP enterprises to create and improve internal control system. Fourth, the paper, which has considered the internal control as an open-loop system, studied it from the perspective of the overall enterprise management integration. Fifth, grasping the principal, the paper analyzed the internal control of the implementation ERP enterprises in details and provided three particular measures to prove it.This paper consists of three parts as follows: In the first part, it mainly expounds the ERP and the internal control theories referred; In the second part, it mainly analyzes the internal control environment and factors in the ERP implementation enterprises and the challenge and opportunity they may face; In the third part, it focuses on how to the internal control and how to establish and improve internal control with a typical cases.This paper's innovations are as follows: First, the paper has systematically analyzed the opportunities and challenges which the ERP enterprises may face and points that the mainly challenges are the improving the quality of the staff, the legitimacy and security of electronic data, the open nature of ERP system and its network security; Secondly, In order to perfect the internal control in the ERP enterprises, the paper has concluded that the prerequisite is to establish a sound system of internal control evaluation,fundamental approach is to improve the quality of personnel, key point is the legitimacy and electronic data security.