The Research On YST Pharmaceutical Company Internal Control System Construction Based On The ERP

With the development of information technology level,informationization has become the core competitiveness of enterprises,and largely determines their survival.ERP as the core of enterprise management Informationization is not only a kind of advanced management thought,but also a management tool.The implementation of ERP system not only brings the huge benefits to the enterprise,and provides a good opportunity for the development of enterprise's internal control,as well as has a severe trial on the existing internal control of enterprise.How to deal with the challenges of ERP system,and make adjustment to the internal control according to the ERP implementation issues is a concern of the enterprise and the whole social.This article adopts the method of combination both normative research and case analysis,explores the problems of enterprise internal control in ERP environment.On the base of the internal control theory and the management thought of ERP,combined with the actual situation of YST pharmaceutical company,this article analyze the impact of ERP implementation on the company's internal control,and redesigned the enterprise internal control mechanism,and based on specific applications to get the conclusions.This article is divided into three parts.The first part mainly explains the ERP and the theory of internal control,which is the theoretical basis of this article.The second part mainly introduces YST pharmaceutical company profiles and the implementation of the ERP system,analyze the effect of ERP implementation on the five key elements of internal control of the company.The third part,design the internal control mechanism of YST pharmaceutical company,in five aspects of the design that includes environment control,risk assessment,control activities,information and communication,internal auditing and supervision,and mainly focus on material supply and payable accounts management,production management,sales and accounts receivable management,central cost control and budget management,internal control procedures,put forward the protection measurement of the internal control implement.Through the implementation of the internal control evaluation and analysis results,it is concluded that perfect internal control should not only in the system,technology improvement,and people-oriented,improve employees quality,the key is to make clear the authority and responsibility of various departments.