Research On Accounting Internal Control Of M Construction Company Under Erp Environment

In the wave of informatization, the pace of information construction based on ERP is steady. Most of the construction enterprise information construction and accounting internal control is not synchronized, which make the presence of internal accounting control of construction enterprises accounting information island effect, project supervision difficulties, the sensitivity of the response to the environment is not enough and other issues, a great impact on the scientific management to make decisions. While ERP is a modern information technology project, but its essence is managing the project, with the help of advanced IT technology to manage processes, ideas, methods and technology effectively applied to the daily management and operations of the enterprise, in order to achieve the scientific enterprise management is the construction business management from extensive to fine process. Due to the implementation of the ERP have a profound impact on the accounting internal control construction enterprises, and the accounting internal control is smooth and effective functioning also affect the ERP system efficiency, healthy and stable implementation, therefore, to explore how to build a meet the ERP environment accounting internal control framework is necessary and practical significance.On the basis of domestic and foreign research literature referring to cybernetics coordination theory as the theoretical guidance. Through literature research, case analysis and other methods will combine theory with practical examples. In M Construction Company as an example, the first company to introduce the ERP implementation and accounting internal control, put forward some questions, such as project information easy distortion, project audit risk increase, increase the risk of information systems and other issues, and analyze the reasons for them. Internal accounting controls while reconstructing accounting internal control under the ERP environment of M construction company, made a three-dimensional accounting internal control system, which takes systematic and scientific management ideas as guide, the information environment as the environment variable, the IT goals and objectives of internal accounting control integration, according to the organizational structure refinement control level. Design from risk management, the specific design of the funds control, contract management, materials management, and other content, and proposed operation of the system of safeguards. Such as a sound financial management system, the implementation of internal Appointment System, improve the security of ERP systems and accelerate the application of building information model.