The Construction Study Of Financial Internal Control Under The SAP Environment

These days,with the global economic integration and the arrival of the era of network,the subsidiary company and the factory of the multinational corporations are all over the world.With the development of the enterprises,the enterprise constantly updated management mode to meet the new requirements in company management.The traditional management model has gradually cannot meet the requirements of the development of enterprises.From the traditional management gradually shift to the new management tools,ERP is more widely used.As an advanced ERP management tool,SAP has been widely adopted by various large enterprises.With the SAP systems are widely used in the enterprises,the business efficiency of the company are improved and the automation of business processes can be achieved.And at the same time,the financial internal control environment has also changed with its using.At the same time,the existing enterprise data storage,transmission mode and production business model has changed with its using.All of these affect the specific content and methods of the practice of financial internal control.And these also induced the changes in theoretical and conceptual which are under SAP financial internal control environment.At present,how to build a proper financial internal control systems to fit the SAP environment become an urgent problem for enterprises.In this thesis,I used the method of literature research and case studies to try to solve the problem for the company.First of all,from chapter one to chapter two in this thesis,from going through all the literatures which I researched,I described and summarized the theory and development of domestic and foreign ERP and financial internal control.And then,from the ERP system and application characteristics which impact on the business,analyze the impact and changes of the financial internal control which are in ERP environment.And on the basis of the analysis,build a general framework of financial internal control which is under the ERP environment.The built general framework of financial internal control can instruct the following case and it is also the theoretical basis for the case.And on this basis of general framework,elaborated how to establish a proper financial internal control system under SAP environment based on general SAP environment financial internal control framework construction.In the end,from the case of MM Company,further elaborated the enterprise financial internal control specific suggestions which are in the SAP environment.And also elaborated the financial internal control specific suggestions on how to improve before,during and after the control,and improve financial internal control system.In this thesis,the following conclusions are drawn from the research on the construction of enterprise financial internal control under the SAP environment: SAP system itself does not create the financial internal control system for the company.SAP system is just provide the management tools for the enterprise to implement a comprehensive management in the company.Company business automation and information and communication are the factors of the enterprise internal control system,the SAP system is an important part of the company business automation and information and communication.Only through the financial internal management system and SAP system perfect combination,it is the effective solution of the financial internal control under SAP environment.