The Study On Enterprise’s Internal Accounting Control Under The ERP System

Internal accounting control is one means to strengthen the internal management of oneenterprise. The scientific internal accounting control can regulate one enterprise’saccounting behavior, ensure the security of its assets, and promote the continuousimprovement of its economic efficiency. The application of ERP systems bringsrevolutionary changes to the enterprise management ideas and technologies, and injectsnew vitality to one enterprise.The author believes that if the ERP system is applied to the internal accountingcontrol, it can further improve the internal accounting control means. Internal accountingcontrol and management needs the ERP systems management platform. The accountingmanagement systemis the core of the ERP management system. The accountingmanagement system can realize rapid and accurate record, collection, classification ofaccounting entities. Therefore, it achieves real-time control and improves the control of theaccounting system. The ERP system also has impact on internal accounting control:improving the ability of internal accounting control, changing the transmission mode ofaccounting information, and changing internal accounting control environment, focus,methods and scope.In this paper, the implementation of the ERP system in the internal accounting controlof Sinopec Sales Company A is explored. The author then elaborates on the importance andnecessity of internal accounting control of the oil companies under the ERP system.Through the analysis, it is known that the ERP system brings some new problems tointernal accounting control, such as accounting management concepts updates, network security, the risk of ERP software, business processes and risk management issues. Tosolve these problems, the author puts forward a series of feasible measures, in order tooffer guidance and reference to internal accounting control.