Research On The Internal Control Construction Of Xinli Company Based On ERP

Since the birth of computer,information technology has developed rapidly.Thanks to modern information technology,modern enterprises,as the product of human civilization and wisdom,have also achieved rapid development.From the development trend in recent years,modern enterprises tend to strengthen the construction of corporate governance system by means of information technology in order to continuously meet the needs of rapid economic and social development.Among them,the construction of internal control is the focus of modern enterprises.Modern enterprises strengthen the construction of internal control through information technology,which can continuously promote the reform of internal control management,optimize management methods,and better achieve operational and management objectives.ERP system is not only the embodiment of modern information technology,but also a powerful means for enterprises to strengthen the construction of internal control.ERP is a perfect collection of information technology and management ideas.Its function is to optimize business processes,plug management loopholes,make internal control construction more powerful,thereby improving the core competitiveness of enterprises,making enterprises invincible in the modern market competition.Everything has two sides.The implementation of ERP is also a double-edged sword.It brings both opportunities and risks to enterprises.This is also the reason why many experts and scholars pay close attention to and study the internal control construction of enterprises by implementing ERP.It is the duty of experts and scholars and enterprise managers to scientifically and objectively evaluate the effect of implementing ERP,help enterprises to seek profits and avoid disadvantages,and improve the level of internal control construction of enterprises.Based on the research and analysis of enterprise internal control,the application of ERP in internal control construction,the literature and monographs of several commonly used evaluation models,this paper briefly describes the relevant knowledge and theory of internal control based on ERP system,and analyses the new characteristics of enterprise internal control construction after the implementation of ERP,that is,to realize the informationization and automation of internal control,and to bring information challenges.This paper expounds the characteristics and advantages of OPM3 organization project management maturity model,which has strong comprehensiveness and wide application fields,and builds an evaluation index system of enterprise internal control based on ERP.Taking Xinli Company as an example,this paper makes a quantitative study on the level of internal control construction under the ERP environment by using mathematical methods,and obtains the level of internal control construction.Based on the research results and the actual situation of enterprises,this paper further analyses the status quo of internal control based on ERP,and summarizes the existing deficiencies of risk early warning ability,budget control and examination.On the basis of the five basic elements of internal control(internal environment,risk assessment,control activities,information and communication,internal supervision),this paper puts forward some suggestions for the optimization and improvement of enterprise internal construction,which can better guide the internal control construction of Xinli Company under ERP environment.