Internal Control Research Under ERP System

The world today is in a new technology revolution, and the revolution of informatization will be even more intensive which caused the important changes of social economic structure situation, production method and the consumption structure, profoundly changing the world economic outlook. Information technology is developing constantly, which provides many optimizing management methods for the traditional industry enterprise management. And make its ceaseless upgrade and optimization. Nowadays, our country enterprises carry out ERP system which has become the most common form of informatization management. In recent years, most of international enterprises from the developed countries all get to use ERP system theory of management to arrange enterprise efficiently.In the process of enterprises using ERP system, Enterprise managers must weigh the control and efficiency. The enterprise without efficiency is unable to continue operating. Marx once said, if labor time into the product and service is more than the social necessary labor time, enterprise cannot obtain due profits, If the enterprise lose internal control, bigger influence on the enterprise will happen. In other words, the enterprise should have gotten efficiency, right method and internal control these three together closely.In the electronic information technology and network developed today, with ERP system as the core enterprise management idea is rapidly developing in China. At the same time brings new challenges to enterprise internal control, analyzes enterprise established internal control system and the shortage defects. And the control of flow, the control points and testing point these incidental issues. Enterprise should formulate adapted with ERP system of internal control system, which makes the production and operation of enterprises get effective management. This paper adopts combining theory with practice method, and states the problems and solutions of internal control under the ERP system through the concrete analysis and abstract analysis. Fully embodies the interaction between relation and interaction of ERP system, which is concluded that the impeccable meaning of internal control under ERP system. This paper is divided into six parts. Introduction by the first part of this paper puts forward research significance, method, etc. Through the second part and the third part introduces the basic theory of internal control of ERP system .And through the development situation by both internal control concludes the existing problems in ERP system. The fourth part introduces concretely ERP system internal control problems. The fifth part gives out the specific methods of ERP system internal control problems. Part vii concludes that the perfect the significance of internal control under ERP system, and suggestions for future development.