Internal Control Research of Accounting Information System Based on the ERP Environment

被引：1

作者：

Yao, Guohui ^{[1
]}

Yang, Ling ^{[1
]}

机构：

[1] Pingxiang Univ, Econ Management Dept, Pingxiang City 337000, Peoples R China

来源：

MECHATRONICS ENGINEERING, COMPUTING AND INFORMATION TECHNOLOGY | 2014年 / 556-562卷

关键词：

ERP; accounting information system; data quality; internal control;

D O I：

10.4028/www.scientific.net/AMM.556-562.5790

中图分类号：

TM [电工技术]; TN [电子技术、通信技术];

学科分类号：

0808 ; 0809 ;

摘要：

The internal control system is an essential part and an important research topic in the modern enterprise. In last ten years, along with the extensive application of the ERP system in domestic enterprises, the accounting information system has already been embedded to ERP system. Accompanying with the change of work process, the open of system, the dispersion of information and the share of data, the ERP system has changed enterprises' operating environment, the contents and methods of risk control. The objects, points, methods and process of the internal control of the accounting information system need to be adjusted based on the ERP system to adapt to the internal control requirements.

引用

页码：5790 / 5793

页数：4