Research On Under The Environment Of ERP Listed Company Accounting Internal Control

With the rapid development of information technology, the ERP as the core of the enterprise management information in China has made rapid development, so that the internal control of enterprise is facing new opportunities and challenges, especially the enterprise internal accounting control problems. Accounting internal control internal control is an important part, the main purpose is in order to ensure the enterprise assets and financial accounting information authenticity and accuracy, on this foundation, build system of budget management and internal audit control system to improve enterprise management efficiency. While the ERP system environment for the accounting internal control provides a centralized information management platform, which has a certain role in promoting. How to adapt to the ERP environment, build and ERP environment adapted to the internal control system, has become the focus of every aspects of the society problem. If the enterprise resource generalized into three streams:logistics, capital flow and information flow, then ERP is on the three kinds of resources to conduct a comprehensive integrated management information system. Sinopec to implement ERP as an example to deepen the listed company accounting internal control construction and management, it can promote the development of the listed companies, to allow enterprises to keep up with the pace of the world economic development, walk in the forefront of the times.Based on the domestic and foreign internal control theory as a reference to the ERP, new management control theory and system theory, control theory, information theory and other theories, the accounting internal control system as an open loop system to study. From beginning to end runs through the system and structure of the combination of methods, both the overall system analysis and structure analysis, elaborated ERP environment accounting internal control system, as well as specific control practice activity between mutual connection and interaction, reveals their inherent nature, put forward to perfect the internal control measures and recommendations. This article mainly has the following characteristics:first, the accounting internal control theory and the status quo of historical review and in-depth analysis, and then put forward the ERP environment on the accounting internal control effect and simulative action; the second, a new control environment into the accounting internal control system research, focus on the analysis of the elements and the main control activities, and then revealing the implementation of ERP enterprise:Problems and solutions; third, specifically discusses the implementation of ERP enterprise how to establish and perfect the internal control system. Fourth, internal control as an open loop system, Sinopec as an example of the listed companies under ERP environment accounting internal control evaluation; fifth, grasp the main contradiction is presented, and a detailed analysis of the implementation of ERP enterprises to establish and perfect the internal control measures.At the same time, along with the enterprise network management and accounting information construction unceasingly thorough, as well as our country enterprise risk management system construction work step by step, pressing hope in accounting theory circles to study under the environment of ERP listed company accounting internal control framework system problem, put forward the new theory and method, and guide the enterprises from the traditional management to information management practice. Therefore, this study has certain practical significance.