CAJ | 학술논문

ERP既是一个对企业资源进行有效共享与利用的系统，也是一种先进的现代企业管理模式。ERP的实施影响到企业的会计信息系统控制执行的环境、效果及监督检查职能。为了促进企业管理效率的全面提高，企业要不断完善ERP环境下的内部控制建设。具体包括树立利用ERP系统健全自身内控制度的理念；完善ERP环境下会计信息系统内部控制的环境建设；加强对ERP环境下会计信息系统的维护控制；强化系统安全和网络安全的控制工作；发挥内部审计职能，降低会计内部控制风险等，以确保企业健康持续发展。
ERP기시일개대기업자원진행유효공향여이용적계통，야시일충선진적현대기업관리모식。ERP적실시영향도기업적회계신식계통공제집행적배경、효과급감독검사직능。위료촉진기업관리효솔적전면제고，기업요불단완선ERP배경하적내부공제건설。구체포괄수립이용ERP계통건전자신내공제도적이념；완선ERP배경하회계신식계통내부공제적배경건설；가강대ERP배경하회계신식계통적유호공제；강화계통안전화망락안전적공제공작；발휘내부심계직능，강저회계내부공제풍험등，이학보기업건강지속발전。
The ERP is a system of effectively sharing and utilizing enterprise resources, and also a sophisticated modern enterprise management mode. ERP implementation affects the business environment, efficiency and supervision of accounting informa- tion system. In order to promote the efficiency of enterprise management, companies need to continuously improve internal control in ERP environment by establishing the concept of a sound internal control system with the ERP system, perfecting the environmental construction of internal control of accounting information system in ERP environment, enhancing the mainte- nance of accounting information system in ERP environment, strengthening the system security and network security controls, playing the internal audit functions, and reducing accounting internal control risks as to ensure healthy and sustainable de- velopment of the enterprises.