Optimization Of Internal Control Under The ERP Environment Based On HH Company

Since twenty-first Century, the frequency of listing Corporation financial fraud, chaotic management and other issues, including large enterprises Enron, Lantian shares, Shanghai Jahwa home and abroad. In order to promote the enterprise, good health, sustainable development, people pay more and more attention to internal control plays an important role in the enterprise management and control. Domestic and foreign scholars through a lot of research on the theory and practice of internal control in the enterprise, not only to identify and prevent risks, correcting wrong and prevent economic loss plays an important role, and establish and perfect, has become the key of the success of enterprise production and management of internal control. With the rapid development of information technology, the large and medium-sized enterprises continue to use ERP system to the production process, storage management, cash flow and other business process digitization, and through the information system to be associated, visual analysis of implementation process of all kinds of business enterprises, to support business decision making. In the modern enterprise informationization, internal control is also facing many problems the effective implementation in ERP environment. Therefore, the perfect enterprise internal control as the research focus on how to use the ERP information system.This paper uses the method of case analysis elaborated the enterprise’s optimization of internal control under the ERP environment. This paper combs the related theory knowledge of internal control and ERP, the research status at home and abroad are analyzed, and the internal ERP system and enterprise control combination. Secondly, taking HH company as an example, from the six aspects of accounting management, purchasing management, production management, inventory management, sales management and budget management analysis of the current situation of internal control and the main existing problems. Finally, combined with the characteristics of ERP information system, from the six aspects of business process optimized the internal control based on HH Company, strengthen the management capability of internal control.The innovation of this paper is the innovation of research perspective and research content innovation. Although domestic and foreign scholars in the enterprise internal control has been a lot of research, the formation of a wealth of research, but few scholars from the large and medium-sized enterprises point of view to study the internal control under the environment of ERP. In this paper, from the content and characteristics of the HH business process based on its internal control problems, the internal control of the ERP environment are optimized, through the theoretical research and case analysis, get some ERP environment for enterprise internal control to establish a useful reference to improve and perfect.