A Case Study On CJ Company Internal Control Of Accounting Information System In ERP Environment

ERP,as an enterprise resource management system,has been introduced into China since 1980 s.It has experienced more than 30 years of development and is widely used in many enterprises.Accounting information system,as the key subsystem of ERP,is often used preferentially.It brings not only resource integration,efficiency improvement and auxiliary business objectives,but also new risks.Targeted control design and implementation are required to ensure the effectiveness of control.CJ company started to introduce ERP system in July 2014,which has been used for nearly five years,and has played a role in resource sharing,improving financial efficiency and office automation,but there are still problems in business promotion efficiency,process execution and data accuracy.In order to change the current application situation,it is necessary to study the root causes of the current problems and find solutions.This paper uses case study method,on the basis of summarizing relevant literature,first analyzes the changes and characteristics of accounting information system under ERP environment,and gives the influence of ERP environment on the internal control of accounting information system,as well as its control characteristics and control objectives.Then taking CJ company as an example,this paper describes the current situation of internal control of accounting information system in the ERP environment of CJ company,and evaluates the internal control of CJ company with the control objectives.Then it analyzes the existing problems of internal control of CJ company’s accounting information system,finds out the causes of the problems,and gives targeted suggestions according to the problems and causes.After research,aiming at the internal control target of accounting information system in ERP environment,the paper evaluates the information system control effect of CJ company,analyzes the problems including the lack of system business control,imperfect internal control environment,insufficient human resource allocation,poor integrity of system accounting information and the absence of internal audit supervision,finds out the causes of the problems and gives the improvement of business control.Suggestions for improving the division of organizational structure and responsibilities,allocating appropriate human resources,establishing a complete business and financial database,and strengthening systematic supervision and evaluation.The contribution of this paper is mainly in three aspects.The first is to improve the internal control of accounting information system under the ERP environment of CJ company.The second is to provide the experience that can be used for reference to the similar enterprises of CJ company when implementing ERP in the future.Thirdly,it enriches the case study of internal control of accounting information system in ERP environment.The disadvantage is that CJ company’s problems and improvement suggestions may not have universal applicability due to the influence of industry,management level and development stage.