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ERP下,现代信息技术手段实现了广泛应用,使会计工作效率大大提升,当然也引发了内控措施不能有效落实、网络通讯手段包含自身安全性等问题。本文针对ERP下会计信息系统内部控制展开进一步研究,制定了有效的实践措施,对适应信息时代要求,激发会计信息系统综合优势价值,实现可持续的全面发展,有重要的实践意义。
ERP, the modern means of information technology to achieve a wide range of applications, so that greatly enhance the efficiency of accounting work, of course, also led to the internal control measures can not be effectively implemented, including means of network communication itself security and other issues. In this paper, further research on the internal control of accounting information system under ERP has been made, and effective measures have been worked out. It has important practical significance to meet the requirements of the information age, to stimulate the value of comprehensive advantages of accounting information system and achieve sustainable and all-round development.