The Research Of Enterprise Internal Control Mechanism In Erp Environment

With the development of computer and network technology to ERP as the core of entERPrise management of information technology in China has achieved vigorous development, making internal controls are faced with new opportunities and challenges.In this paper, the theory of internal control at home and abroad as a reference to the new ERP management control concepts and systems theory, control theory, information theory and other theories based on the internal control system as an open and closed-loop system to study. Through the system and structure, atop a combination of methods,taking into account the overall system analysis and structural analysis to explain the internal control system under the ERP environment, the structure and function,as well as specific control of the substantive linkages between the activities and interactions, revealing intrinsic nature of proposed concrete measures to improve internal controls and recommendations. And the implementation of ERP evaluation of internal controls come to the implementation of ERP implementation of internal control effectiveness.