Research On Accounting Information System Internal Control Of ERP Enviroment

Internal control system of firm is an important aspect to morden management andalso has been the focus among academics and practices. Rencently, as the use of ERPsystem becomes varity, accounting information system has changed a lot. Under theERP enviroment the Internal Business Process has been changed a lot, the system ismore opening, the dispersion of information and the share of data have a greater affectto former accounting information system and changed the target,method,processes oftraditional accounting information system.Academic environment of ERP accounting information system already has moreanalysis and discussion of these results of this study was in order, help to grasp theoverall status of the field study, research results and future trends. As the ERPenvironment accounting internal control study in China is not mature enough, thereare still some areas that can be tapped, so this study to a certain extent, enrich existingtheoretical results. In the ERP environment, the traditional approach of accountinginformation, internal controls have undergone great changes, but the basic system ofinternal control requirements and objectives have not changed. How to play in theERP environment, the accounting information system in the role of internal controls,effective means of control through timely response to business decision-making needs,improve operational efficiency has become the most important issue. In this paper,this practice was discussed, for the ERP environment, accounting information systemof internal control made some improvements, has a certain practical significance.This study focuses on the ERP environment at home and abroad under theaccounting information systems research, to do an overview of relevant theory,focusing on ERP environment for enterprise accounting information system ofinternal control and corporate influence in the ERP environment, the accountinginformation system of internal control points and control how the system. Finally, in asubstation equipment manufacturers as a case, analyze the information in the ERPenvironment, accounting system design and improvement of internal controlstrategies.