A Study On Transnational Corporation's Internal Accounting Control Under ERP System Environment

The ancient china has an old wording "huo qi xiao qiang" which is used to describe the disaster often occurs internally.British historian Arnold Toynbee once said : " One country or one nation,its decline is often from inside firstly,the external force is only the final blow before its knock down." Currently we are under an increasingly competitive market background,on one hand enterprises need to face the changes of external environment;on the other hand,enterprises also need to know how to coordinate the use of internal resources to ensure internal accounting control is working well under ERP system.So if the enterprise can find out an effective internal accounting control method to optimize its management and control system is more important especially in the highly competitive market.This paper takes information and technology transnational enterprise D as an example,based on the current situation and external environment of enterprise D,through fully understanding of financial risk and internal control related theory,using related analysis method and tool to point out the enterprise D internal accounting control problems,and find out the root cause after research.Finally come up with a suitable control and optimization method.The control and optimization proposal mentioned in this paper for enterprise D is based on current development situation and the actual operating conditions as well as business management characteristics of enterprise D to make the internal control program are well used for actual practice and the result for it also can be measured.On one hand,to help enterprise D to get internal control solutions,provide scientific and rational internal control process,set up internal control department and performance evaluation system which can form a virtuous cycle " control-promote-feedback-adjustfurther promote".On the other hand,it can also avoid personal feeling mixed in the internal control which makes the financial data deviate from the actual situation.Even further rise to a great misleading to investors and shareholders' actual operation management and investment strategy,making the enterprise to face a certain degree of risk,it is a reference for related enterprise in the same industry.