Enterprise Internal Control Under ERP Environment Design Research

Today, businesses are in a decade of knowledge and economics, an information era of globalization. Companies cannot participate effectively in competitions only depends on their own resources. Suppliers, customers, manufacture and social networking should be combined together in order to meet company’s needs of daily production and business activities. Now the competitions between companies have gradually become competitions in supply chain instead of single enterprise. Traditional rigid resources, such as money and equipment, become fewer functions in company’s development. Soft resources like knowledge, technology and information have been promoted into an important position. Abilities to collecting and processing information are one of the major forces to improve social development. ERP software has coordinated and utilized resources scientifically and reasonably. It has good effect on management of company’s supply chain, enhances management capacity, improves corporate decision-making level and adapts the production, operation and other needs comprehensively.Internal control has become increasingly significant in corporate management, and it is an economic mean to help corporation identify and prevent risks and loss. United States subprime mortgage crisis in2007led to a global financial crisis and then evolved into a global economic crisis. The main reason is the lack of effective internal control and regulatory measures. Effective internal control enables company to withstand sustained risk and healthy development, ensures the security and integrity of corporate assets, improves accounting quality and enhances competitiveness in the market.Enterprise Resource Planning (ERP) and internal control are the focus of businesses. How to well combine them together and establish a sound internal control system in ERP environment is the main focus of this article. The first chapters describe some relevant theories about development of ERP and internal control. This is the theoretical basis for this article. Followed two chapters take company X as an example; cite X’s currency funds and analysis the specific features of ERP environment, critical control points and specific internal control system design and also analysis X’s unique and significant point system of internal control design. This article based on reality of company X; do research on internal control system in ERP environment which has both theoretical and practical significance.