基于ERP的会计信息系统内部控制研究

Xuesong Jiang, Yan Xu
{"title":"基于ERP的会计信息系统内部控制研究","authors":"Xuesong Jiang, Yan Xu","doi":"10.1109/BCGIN.2011.9","DOIUrl":null,"url":null,"abstract":"the internal control system is a modern business management content, but also an important subject of our study. Past decades, domestic enterprises widely used ERP systems, accounting information system have been integrated into ERP systems are embedded. ERP environment, along with business process changes, the system is open. The dispersion of information, data sharing have greatly changed the previous business and centralized operating environment. Thus it is important to change the content and the traditional risk control methods. Accounting information system of internal control of the object, focus, methods, processes, ERP systems are needed based on the adjustment process. Eventually adapt to the accounting information system under ERP internal control requirements.","PeriodicalId":127523,"journal":{"name":"2011 International Conference on Business Computing and Global Informatization","volume":"94 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2011-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"The Research on Internal Control of Accounting Information System Based-on ERP\",\"authors\":\"Xuesong Jiang, Yan Xu\",\"doi\":\"10.1109/BCGIN.2011.9\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"the internal control system is a modern business management content, but also an important subject of our study. Past decades, domestic enterprises widely used ERP systems, accounting information system have been integrated into ERP systems are embedded. ERP environment, along with business process changes, the system is open. The dispersion of information, data sharing have greatly changed the previous business and centralized operating environment. Thus it is important to change the content and the traditional risk control methods. Accounting information system of internal control of the object, focus, methods, processes, ERP systems are needed based on the adjustment process. Eventually adapt to the accounting information system under ERP internal control requirements.\",\"PeriodicalId\":127523,\"journal\":{\"name\":\"2011 International Conference on Business Computing and Global Informatization\",\"volume\":\"94 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2011-07-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2011 International Conference on Business Computing and Global Informatization\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/BCGIN.2011.9\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2011 International Conference on Business Computing and Global Informatization","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/BCGIN.2011.9","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 3

摘要

内部控制制度是现代企业管理的一项内容,也是我们研究的一个重要课题。过去几十年,国内企业广泛使用ERP系统,会计信息系统也已集成到ERP系统中进行嵌入式。ERP环境,随着业务流程的变化,系统是开放的。信息的分散、数据的共享极大地改变了以往的商业和集中的运营环境。因此,改变风险控制的内容和传统的风险控制方法是非常重要的。会计信息系统内部控制的对象、重点、方法、流程,都需要在ERP系统的基础上进行调整过程。最终适应了ERP会计信息系统下的内部控制要求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
The Research on Internal Control of Accounting Information System Based-on ERP
the internal control system is a modern business management content, but also an important subject of our study. Past decades, domestic enterprises widely used ERP systems, accounting information system have been integrated into ERP systems are embedded. ERP environment, along with business process changes, the system is open. The dispersion of information, data sharing have greatly changed the previous business and centralized operating environment. Thus it is important to change the content and the traditional risk control methods. Accounting information system of internal control of the object, focus, methods, processes, ERP systems are needed based on the adjustment process. Eventually adapt to the accounting information system under ERP internal control requirements.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Hybrid Bisect K-Means Clustering Algorithm A Labeling Algorithm for the Earliest and Latest Time-Varying Maximum Flow Problems The Research on Motive Force of Urban Development Based on Informationization The Eddy Currents Calculation Based on the Least Square Algorithm for EAST A Passive Locating Algorithm for Motive Target Based on Modified Particle Filter Method
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1